accounts receivable

Japanese: 売掛金

It is recorded in the assets section of the debit items on the balance sheet, and is one of the current assets. It is an unpaid amount arising from a company's main business transactions, such as the sale of products and services, and is expected to be collected in cash within one year. Accounts receivable are transactions that promise to receive or pay cash in the future, not at the present time, based on the company's credit, and are a type of credit transaction between companies. Therefore, there is a risk that the counterparty's business condition may deteriorate and it may become impossible to collect the accounts receivable. The allowance for doubtful accounts recorded on the income statement is used to estimate this possibility in advance.

Source: E-Consultant IPO Glossary, a company specializing in IPO support Information

Japanese:

貸借対照表の借方項目の資産の部で計上され、流動資産のうちの当座資産のひとつ。製品・商品の販売やサービスの提供など、その企業の主たる営業取引から発生する未収入金で、1年以内に現預金で回収が見込まれるものを意味します。売掛金は、企業の信用にもとづいた現時点ではなく将来の現金の受取りや支払いを約束した取引であり、企業間の信用取引の一種である。その為、相手先の経営状態が悪化し売掛金を回収することができなくなることがあるリスクも伴います。その可能性を事前に見積もっておくのが損益計算書で計上する貸倒引当金です。

出典　株式公開支援専門会社（株）イーコンサルタント株式公開用語辞典について　情報

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