Worldscope Database Datatype Definitions Guide

Accounts Payable
Issue 6
Alphabetical List of Field Definitions
A
Liability Data, Annual Item; Field 03040
Industrials:
ACCOUNTS PAYABLE represents the claims of trade creditors for unpaid goods or services that are due
within the normal operating cycle of the company.
Data for this field is generally not available prior to 1989.
It includes but is not restricted to:
Due to factor
Bills of Exchange
Footnotes:
A. Includes
Accounts Payable % Sales
Profitability Ratio, Annual Item; Field 08901
Industrials:
Accounts Payable / Sales * 100
Accounts Payable % Sales – 5 Yr Avg
Profitability Ratio, Annual Item; Field 08905
Industrials:
Arithmetic average of the last five years of Accounts Payable % Sales.
Accounts Receivable Days
Liquidity Ratio, Annual Item; Field 08131
Industrials:
365 / (Net Sales or Revenues / Average of Last Year’s and Current Year’s Receivables-Net
This calculation uses restated data for last years values where available
Accounts Receivable Days 5 Yr Avg
Liquidity Ratio, Annual Item; Field 08135
Industrials:
Arithmetic average of the last five years of Accounts Receivable Days
Accrued Payroll
Liability Data, Annual Item; Field 03054
Industrials, Insurance Companies:
ACCRUED PAYROLL represents payroll expenses, which are incurred within the normal operating cycle
of the company but are not paid.
Data for this field is generally not available prior to 1989.
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