Examlex
The major cation in tissue fluid is ____, and the major anion is ____.
Aging of Accounts Receivable
A method used to categorize accounts receivable based on the length of time an invoice has been outstanding, helping to determine credit and collection policies.
Allowance for Doubtful Accounts
A contra asset account used to estimate the portion of a company's accounts receivable that may not be collected.
Bad Debt Expense
A projected expense reported by companies accounting for receivables that are expected to remain uncollected.
Pre-Reconciliation Cash Balance
The initial cash balance reported before adjustments are made for reconciling items in the preparation of a bank reconciliation.
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