Glossary

Account debtor Accounts receivable Accrual Acknowledgment Act of bankruptcy Adjusted balance Adjustment Administration Advance Advance rate Adverse selection Affidavit Affiliated company Affirmative covenant Agency agreement Aging report Agreement Allocation Allowance for bad debts Amortization Annual percentage rate Application Appraisal Approval Arbitrage Asset financing Asset sales Asset turnover Asset-based lending Assignment Assignment of receivables Assumption Attachment Auction Audit Audit fee Authorization Automated clearing house Availability Average collection period