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)

Inventory Turnover Ratio

Invoice Communication Strategy

Invoice Factoring

Invoice Lifecycle Management

Invoice Query Management

Invoice Reconciliation Automation

Invoice-to-Cash Cycle Time

Ledger Reconciliation

Letter of Credit

Liability Recognition

Liquidity Coverage Ratio (LCR)

Liquidity Ratio

Liquidity Risk Management

Manual Intervention Workflows

Margin Analysis

Net Credit Sales

Net Payment Terms

Net Present Value (NPV)

Net Working Capital (NWC)

Netting (AP/AR Offsetting)

Non-Performing Assets (NPA)

Off-Balance Sheet Financing

Outstanding Receivables

Overdue Receivables Ratio

Partial Payment Reconciliation

Payment Authorization Process

Payment Gateway

Payment Predictive Analytics

Predictive AR Modeling

Predictive Collections

Pro-forma Invoice

Proactive Credit Control

Quick Ratio (Acid Test)

Rebate Management

Receivables Financing

Receivables Ledger

Receivables Risk Management

Receivables Turnover Ratio

Return on Assets (ROA)

Return on Equity (ROE)

Return on Investment (ROI)

Revenue Cycle Management (RCM)

Reverse Factoring

Revolving Credit

Risk Assessment Score

Risk-Based Collections Strategy

Rolling Forecast

Sales Credit Policies

Sales Order to Cash Cycle

Scenario Planning for Collections

Seasonal Invoice Management

Securitization of Receivables

Segmentation in Collections

Settlement Discount

Short-Term Debt Ratio

Strategic Vendor Financing

Supplier Payment History

Supply Chain Finance (SCF)

Third-Party Collections

Time to Collect (TTC)

Total Receivables Turnover

Trade Accounts Receivable

Trade Credit Insurance

Transaction-Level Analysis

Trust Accounts for AR

Unbilled Receivables

Uncollectible Accounts

Unsecured Creditor

Value at Risk (VaR)

Value-Based Invoicing

Vendor Risk Assessment

Virtual Accounts for AR

Volume Discount Strategy

Withholding Tax

Yield on Receivables