売掛金

• Reading: うりかけきん
• Romaji: urikakekin
• Kanji breakdown: 売 (bai/u) — sell; 掛 (ka/kake) — credit, deferred; 金 (kin/kane) — money
• Pronunciation: /ɯ.ɾi.ka.ke.kiɴ/

Meaning

Accounts receivable; money owed to a company for goods or services already delivered but not yet paid for.

An accounting noun representing outstanding invoices — the right to collect money from customers who received goods or services on credit. Recorded as a current asset on the balance sheet (貸借対照表). Contrasted with 買掛金 (accounts payable). Prompt collection of 売掛金 is critical for maintaining healthy cash flow. Factoring (ファクタリング) is one method companies use to convert 売掛金 into immediate cash.

Examples

1. 売掛金の回収が遅れると資金繰りに影響が出る。 Delays in collecting accounts receivable affect cash flow.
2. 期末に売掛金の残高を確認して未収入金を特定した。 At the end of the period, I checked the accounts receivable balance to identify outstanding amounts.
3. 売掛金を早期回収するためにファクタリングを活用する企業が増えている。 A growing number of companies are using factoring to convert accounts receivable into immediate cash.

Usage Guide

Context: accounting, finance, business

Tone: neutral

Origin & History

Compound of 売掛 (urikake — credit sales, selling on deferred payment) and 金 (kin — money). The 掛 element indicates a deferred or on-credit arrangement, so 売掛 means selling with deferred payment.

Cultural Context

Era: Modern

Generation: Adults

Social background: Business professionals