ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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BOOK-TO-BILL RATIO Definition
BOOK-TO-BILL RATIO is the ratio of orders taken (sic booked) to products shipped and bills sent (sic billed). The ratio is a measure of whether a company has more, equal to or less than the orders than it can likely produce and deliver. The book-to-bill ratio is primarily of interest to investors or traders in the high-tech sector.
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COLLECTIBLE is an amount subject to or requiring payment especially as specified, e.g. a collectible bill.
CASH SETTLEMENT, in short-term securities, is payment and delivery made on the same day as the trade date.
