Dugovanja kupaca, potraživanja, kupci
vidi Accounts Receivable, Receivables, Debtors
SR: AR u računovodstvu je skraćenica za Accounts Receivable, što označava potraživanja od kupaca za robu ili usluge prodate na kredit.
ENG: AR in accounting is short for Accounts Receivable, which represents claims from customers for goods or services sold on credit.