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Словарь терминов

Словарь терминов

Дебиторская задолженность

сумма долгов, которую задолжали предприятию юридические или физические лица – дебиторы. Дебиторская задолженность возникает по вине покупателей и заказчиков. К ней относятся задолженность за отгруженные товары и выполненные работы.

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