| A | B |
|---|
| accounts receivable turnover ratio | The number of times the average amount of accounts receivable is collected during a specified period |
| aging accounts receivable | Analyzing accounts receivable according to when they are due |
| allowance method | Crediting the estimated value of uncollectible accounts to a contra account |
| book value of accounts receivable | The difference between the balance of Accounts Receivable and its contra account, Allowance for Uncollectible Accounts |
| direct write-off method | Recording uncollectible accounts expense only when an amount is actually know to be uncollectible |
| uncollectible accounts | Accounts receivable that cannot be collected |
| writing off an account | The number of times the average amount of accounts receivable is collected during a specified period |
| matching expenses with revenue | revenue from business activities and expenses associated with earning that revenue are recorded in the same fiscal period |
| lose a turn | lose a turn |
