account debtor

account debtor
фин. должник, дебитор* (физическое или юридическое лицо, обязанное уплатить определенную сумму по счету или иному подобному документу; в случае факторинговых операций термин относится к первоначальному должнику, т. е. покупателю, который выписал счет-фактуру, проданную факторинговой компании)

* * *
должник; = debtor.

Англо-русский экономический словарь.

Смотреть что такое "account debtor" в других словарях:

  • account debtor — index debtor Burton s Legal Thesaurus. William C. Burton. 2006 account debtor …   Law dictionary

  • account debtor — An individual or business that is obligated to pay on an account, chattel paper, contract right, or general intangible. American Banker Glossary …   Financial and business terms

  • account debtor — Person who is obligated on an account, chattel paper or general intangible. U.C.C. No. 9 105(lXa) …   Black's law dictionary

  • account debtor — Fin a person or organization responsible for paying for a product or service …   The ultimate business dictionary

  • debtor — debt·or n: a person who owes a debt see also bankrupt compare creditor, obligee, obligor ◇ The Bankruptcy Act of 1978 calls the person concerned in a bankruptcy case the “debtor” as opposed to the “bankrupt.” …   Law dictionary

  • account — A detailed statement of the mutual demands in the nature of debit and credit between parties, arising out of contracts or some fiduciary relation. A statement in writing, of debits and credits, or of receipts and payments; a list of items of… …   Black's law dictionary

  • account stated — account stat·ed / stā təd/ n pl accounts stated: an account presented by a creditor to his or her debtor which by implied or express acceptance has been agreed upon by both parties as correct Merriam Webster’s Dictionary of Law. Merriam Webster.… …   Law dictionary

  • account rendered — account ren·dered / ren dərd/ n pl accounts rendered: an account presented by a creditor to a debtor for examination and settlement Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. account rendered …   Law dictionary

  • account payable — account pay·able / pā ə bəl/ n pl accounts payable: the balance due to a creditor on a current account Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. account payable …   Law dictionary


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