---
title: "Accounts Receivable Dictionary - Paidnice"
description: "Make sense of all of the terminology, jargon and acronyms relating to accounts receivable, credit control, and debt recovery."
url: https://www.paidnice.com/dictionary
---

# Accounts receivable dictionary

A complete glossary of the terminology, jargon and acronyms of accounts receivable, credit control and debt recovery. Every term gets a plain definition, the formula where there is one, and what it means for getting paid.

209 terms

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## #

2/10 net 303-Way Match

## A

A/R Turnover Ratio AnalysisAccount ReconciliationAccount-Level Risk AssessmentAccounts PayableAccounts Receivable (AR)Accounts Receivable AutomationAccounts Receivable SoftwareAccounts Receivables Turnover RatioAcid Test RatioAged Debt AnalysisAging Accounts ReceivableAging AnalysisAging ScheduleAllowance for Doubtful Accounts (ADA)AP Aging ReportAP AutomationAutomated Clearing House (ACH)Automated Receivables MatchingAverage Collection Period

## B

Bad Debt ExpenseBalance Sheet ReconciliationBank ReconciliationBankruptcyBehavioral Scoring in ARBill of ExchangeBilling CycleBroken Payment ArrangementsBudget Variance AnalysisBusiness Credit Report

## C

Cash Application ProcessCash Conversion Cycle (CCC)Cash DiscountCash Flow ForecastCash Flow from Operations (CFO)Cash Flow OptimizationCash Flow ProjectionCash Flow Stress TestingCash PositioningCharge-OffChargebackClient Retention StrategyCollection AgencyCollection Effectiveness IndexCollection PolicyCollections AutomationCollections ManagementCollections ScoringCommercial InvoiceCompliance-Driven Collection PoliciesCompound InterestContinuous Close ProcessContinuous ReconciliationControl AccountCredit AnalysisCredit Bureau ReportingCredit ControllerCredit Evaluation ProcessCredit Exposure ManagementCredit LimitCredit MemoCredit NoteCredit Policy EnforcementCredit Risk ManagementCredit TermsCredit Utilization RatioCustomer Credit RatingCustomer Payment Behavior AnalysisCustomer Payment PortalCustomer Payment Reliability Score

## D

Data-Driven Collections StrategyDays Delinquent Sales Outstanding (DDSO)Days Payable Outstanding (DPO)Days Sales Outstanding (DSO)Debt Collection ProcessDebt RecoveryDebt Service Coverage RatioDebt-to-Equity RatioDebtor ManagementDeferred Payment TermsDeferred RevenueDirect DebitDisbursement FloatDiscounted Cash Flow (DCF)Dispute ManagementDoubtful AccountDunningDunning Cycle ManagementDynamic DiscountingDynamic Risk Scoring for AR

## E

E-Invoicing ComplianceEarnings Before Interest and Taxes (EBIT)EBITDA MarginEconomic Order Quantity (EOQ)Effective Interest Rate (EIR)Electronic Funds Transfer (EFT)Enterprise Value (EV)ERP Credit ControlEscalation Process for CollectionsExpense Reconciliation

## F

FactoringFixed Asset Turnover

## G

Generally Accepted Accounting Principles (GAAP)Gross Margin Ratio

## H

High-Risk Customer Monitoring

## I

Integrated AuditIntercompany InvoiceIntercompany ReconciliationInternal Rate of Return (IRR)International Financial Reporting Standards (IFRS)Inventory Turnover RatioInvoice Communication StrategyInvoice FactoringInvoice Lifecycle ManagementInvoice Query ManagementInvoice Reconciliation AutomationInvoice ReminderInvoice-to-Cash Cycle Time

## L

Late FeeLate Payment InterestLedger ReconciliationLetter of CreditLiability RecognitionLiquidity Coverage Ratio (LCR)Liquidity RatioLiquidity Risk Management

## M

Manual Intervention WorkflowsMargin Analysis

## N

Net Credit SalesNet Payment TermsNet Present Value (NPV)Net Working Capital (NWC)Netting (AP/AR Offsetting)Non-Performing Assets (NPA)

## O

Off-Balance Sheet FinancingOutstanding ReceivablesOverdue BalanceOverdue Receivables Ratio

## P

Partial Payment ReconciliationPayee vs PayorPayment Authorization ProcessPayment GatewayPayment LinkPayment PlanPayment Predictive AnalyticsPayment TermsPredictive AR ModelingPredictive CollectionsPro-forma InvoiceProactive Credit ControlProfessional Services Automation (PSA)Promise to PayPurchase Order

## Q

Quick Ratio (Acid Test)

## R

Rebate ManagementReceivables FinancingReceivables LedgerReceivables Risk ManagementReceivables Turnover RatioRemit PaymentReturn on Assets (ROA)Return on Equity (ROE)Return on Investment (ROI)Returned check feeRevenue Cycle Management (RCM)Reverse FactoringRevolving CreditRisk Assessment ScoreRisk-Based Collections StrategyRolling Forecast

## S

Sales Credit PoliciesSales LedgerSales Order to Cash CycleScenario Planning for CollectionsSeasonal Invoice ManagementSecured CreditSecuritization of ReceivablesSegmentation in CollectionsSelf-BillingSettlement DiscountShort PaymentShort-Term Debt RatioSkip TracingSMS Payment ReminderSplit PaymentStrategic Vendor FinancingSupplier Payment HistorySupply Chain Finance (SCF)

## T

Third-Party CollectionsTime to Collect (TTC)Total Receivables TurnoverTrade Accounts ReceivableTrade Credit InsuranceTransaction-Level AnalysisTrust Accounts for AR

## U

Unbilled ReceivablesUncollectible AccountsUnsecured Creditor

## V

Value at Risk (VaR)Value-Based InvoicingVendor Risk AssessmentVirtual Accounts for ARVolume Discount Strategy

## W

What is credit control?Withholding TaxWrite-off

## X

Xero Tracking Category

## Y

Yield on Receivables

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