31. Match each of the following terms with the appropriate definition. A. Allowance method

B. Installment accounts receivable

C. Principles of a note

D. Maturity date

E. Materiality constraint

F. Direct write-off method

G. Dishonoring a note

H. Accounts receivable turnover

I. Factoring Accounts receivable

J. Pledging Accounts receivable

___1. A measure of both the quality and unliquidity of account receivable that indicate how often, on average, receivables are collected during the period.

___2. A mounts omn by customers from credit sales for which payment is required in periodic payment over an extended period of time.

___3. The accounting constraint that States that an amount can be ignored if its effects on the financial statements is unimportant to its users.

___4. Refers to a note make's inability Or refusal to pay a note at maturity.

___5. A method of accounting for bad debts that matches the estimated loss from uncollectible accounts receivable against the sales they helped to produce.

___6. Selling all or a position of accounts receivable to a financial company or bank.

___7. That day principal and interest must be repaid.

___8. Committing accounts receivable as security for a loan.

___9. A method of accounting for bad debt that records the loss from an uncollectable account immediately upon determining it is uncollectible.

___10. The amount that the signer of a note agrees to pay back when the note matures, not including interest.