Accounts Receivable Dictionary

We've compiled a complete glossary of all the terminology, jargon and acronyms relating to accounts receivable, credit control, and debt recovery to help you make sense of it all.

A/R Turnover Ratio Analysis

AP Aging Report

Account Reconciliation

Account-Level Risk Assessment

Accounts Payable

Accounts Receivables Turnover Ratio

Acid Test Ratio

Aged Debt Analysis

Aging Accounts Receivable

Allowance for Doubtful Accounts (ADA)

Automated Clearing House (ACH)

Automated Receivables Matching

Average Collection Period

Bad Debt Expense

Balance Sheet Reconciliation

Bank Reconciliation

Behavioral Scoring in AR

Bill of Exchange

Broken Payment Arrangements

Budget Variance Analysis

Cash Application Process

Cash Conversion Cycle (CCC)

Cash Flow Forecast

Cash Flow Optimization

Cash Flow Projection

Cash Flow Stress Testing

Cash Flow from Operations (CFO)

Cash Positioning

Client Retention Strategy

Collection Agency

Collection Effectiveness Index

Collection Policy

Collections Automation

Collections Management

Collections Scoring

Compliance-Driven Collection Policies

Continuous Close Process

Continuous Reconciliation

Credit Analysis

Credit Bureau Reporting

Credit Evaluation Process

Credit Exposure Management

Credit Policy Enforcement

Credit Risk Management

Credit Utilization Ratio

Customer Credit Rating

Customer Payment Behavior Analysis

Customer Payment Reliability Score

Data-Driven Collections Strategy

Days Delinquent Sales Outstanding (DDSO)

Days Payable Outstanding (DPO)

Days Sales Outstanding (DSO)

Debt Collection Process

Debt Service Coverage Ratio

Debt-to-Equity Ratio

Deferred Payment Terms

Deferred Revenue

Disbursement Float

Discounted Cash Flow (DCF)

Dispute Management

Doubtful Account

Dunning Cycle Management

Dynamic Discounting

Dynamic Risk Scoring for AR

E-Invoicing Compliance

Earnings Before Interest and Taxes (EBIT)

Economic Order Quantity (EOQ)

Effective Interest Rate (EIR)

Electronic Funds Transfer (EFT)

Enterprise Value (EV)

Escalation Process for Collections

Expense Reconciliation

Fixed Asset Turnover

Generally Accepted Accounting Principles (GAAP)

Gross Margin Ratio

High-Risk Customer Monitoring

Integrated Audit

Intercompany Invoice

Intercompany Reconciliation

Internal Rate of Return (IRR)

International Financial Reporting Standards (IFFS)