Not one and the same.
Accounting period is the period of time cycle from the time the producer or wholesaler supplies the retailer until the retailer pays. Producers or wholesalers in a specified period of time to give the retailer a certain amount of credit, the retailer in the credit line without payment can be purchased, but in the specified period of time must be paid back, this specified period of time period is known as the period of time, the retailer's quota and the period of time can be adjusted in accordance with the general situation of the cooperation, the better the return of the credit is the greater the quota will be.
Account aging [Account receivable
age], refers to the length of time that a company has not yet collected its accounts receivable, which is usually classified into five levels according to the number of reasonable turnover days for their respective companies, such as within 30 days (reasonable turnover days are set at 30 days), 30-60 days, 60-120 days, more than 120 days and doubtful accounts ( not generating sales for more than 120 days). Detailed aging information is provided in the notes to the financial report in the section on accounts receivable.
:Accounts receivable (Receivables) Accounts receivable refers to the amount of money that should be collected from the purchasing unit due to the sale of goods, products, provision of labor services and other businesses in the normal course of business, including taxes that should be borne by the purchasing unit or the unit that receives the labor services, and various transportation and miscellaneous fees advanced on behalf of the purchaser. Accounts receivable is a claim formed along with the occurrence of the sales behavior of the enterprise. Therefore, the recognition of accounts receivable is closely related to the recognition of revenue.
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