Recibível

Recibível is a term used in accounting and finance, generally referring to a financial asset that represents a claim to receive money from another party. It signifies a right to future income. The most common form of recibível is an account receivable, which arises from selling goods or services on credit. When a company provides goods or services to a customer and does not receive immediate payment, it creates an account receivable on its balance sheet, categorized as an asset. This asset represents the amount of money owed to the company by its customers.

Other examples of recibíveis can include notes receivable, which are formal written promises to pay a specific sum of money on a future date, often with interest. These are typically more formal than accounts receivable and may be secured by collateral. In a broader sense, any contractual right to receive future cash payments can be considered a recibível.

The management of recibíveis is a critical aspect of working capital management for businesses. Companies monitor their accounts receivable to ensure timely collection, as overdue receivables can negatively impact cash flow and liquidity. Strategies for managing recibíveis include credit policies, invoicing procedures, and collection efforts. The value of recibíveis can also be affected by factors such as the creditworthiness of the debtor and the economic conditions. In some cases, businesses may sell their recibíveis to a third party, a process known as factoring, to obtain immediate cash.