open account
Học thuậtThân thiện
Definition
- Noun:
- A credit arrangement with a business: An "open account" is a type of credit where a seller provides goods or services to a buyer without requiring immediate payment, based on an agreement that the buyer will pay at a later date, typically after receiving an invoice.
- An unpaid credit order: It refers specifically to a purchase made on credit that has not yet been settled.
Usage
- An "open account" is a common term in business, finance, and commerce. It describes a trust-based financial relationship between a seller and a reliable customer. The seller "opens" an account for the buyer, allowing them to receive goods or services now and pay later according to agreed terms (e.g., net 30 days).
Examples
- Noun:
- The supplier offered us an open account, so we can receive the materials now and pay the invoice next month.
- Managing our open accounts carefully is crucial for the company's cash flow.
Advanced Usage
- "To sell on open account": This phrase describes the seller's action of extending this type of credit.
- We only sell on open account to established customers with good credit histories.
- "Open account trade": Refers to international trade transactions conducted on open account terms, which carries more risk for the exporter.
- Open account trade is becoming more common, but it requires thorough risk assessment.
Variants and Related Words
- Open-account (adjective): Used to describe transactions or terms involving this credit method.
- We have an open-account agreement with our main distributor.
- Account: A record of financial transactions; a contractual relationship with a bank or business.
- Credit account: A broader term similar to an open account.
Synonyms
- Credit arrangement
- Charge account (though often used for consumer retail)
- Book credit
Antonyms
- Cash on delivery (COD): Payment is required at the time of delivery.
- Prepayment: Payment is required before goods or services are provided.
- Closed account: An account that is no longer active or available for use.
Related Phrases
- Terms of payment: The specific conditions (like "net 30") under which an open account operates.
- Outstanding invoice: An invoice from an open account that is past due or not yet paid.
- Credit limit: The maximum amount of credit extended under an open account.
Noun
- an unpaid credit order
- credit extended by a business to a customer