Illustration of an open book and icons symbolizing an invoicing dictionary

Billing dictionary

Search for explanations of professional terms in the field of invoicing and accounting.

A

Accounting period Accounts receivable Approval policy Asset turnover Available balance

B

Balance sheet Bank account Bank reconciliation Bill of exchange / promissory note Break-even point Budget Business plan

C

Capital gain Cash outflow Cash pooling Code of conduct Collection of receivables Consolidated financial statements Corporate income tax Cost account Cost center Cost of capital Credit limit Credit risk Current assets Current ratio

D

Days payables outstanding (DPO)Debtor Deferred tax Deposit Direct debit Document number

E

EBIT (earnings before interest and taxes)Electronic payment Equity

F

Financial controlling Financial obligation Financial statement Fixed costs

G

I

Income statement Internal control system Inventory Inventory count sheet Investment portfolio

J

K

KPI (Key Performance Indicator)

L

Liabilities Liquidity reserve Loan

M

Margin Mortgage

N

Net present value (NPV)Non-controlling interest

O

Operating expenses (OPEX)Operating margin Overdue payment

P

Parent company Payment card Payment gateway Payment plan Payment settlement Payment term (days)Penalty fee Personal income tax Prepaid expenses Principal amount

R

Residual value Return on assets (ROA)

S

Salary Scenario analysis Sensitivity analysis Share / stock Signing authority limit Single-entry accounting Subledger / detailed ledger Subsidiary

T

Tax deduction Tax liability Tax loss Tax rate Tax return Transaction fee

U

W

Weighted average cost method Whistleblowing Withdrawal