account receivable
英 [əˈkaʊnt rɪˈsiːvəbl]
美 [əˈkaʊnt rɪˈsiːvəbl]
应收账款，应收而未收账款
双语例句
- Should collect and prepay the project: The checking and calculating of the bill receivable, account receivable and bad account loss;
应收及预付项目：应收票据、应收账款及坏账损失的核算； - The fourth part of model overseas will analyze our country account receivable internal control to the account receivable development the future development.
第四部分借鉴国外对应收帐款的发展来分析我国应收帐款内部控制的未来发展。 - It is straightly pointed out in the text that account receivable and development trends exist in our domestic companies.
首先，本文提出课题研究的背景，阐述了我国企业应收账款的现状和发展趋势。 - Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.
应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。 - Work closely with General Cashier section and Account Receivable section.
同总出纳部和应收帐目部保持密切工作联系。 - The existence of the account receivable is a result to occupy market in the buyer's market.
应收帐款的存在是买方市场下企业为占有市场而必然出现的结果。 - Study on the Legal Issues of Reassignment of Account Receivable in International Factoring
国际保理应收账款反转让法律问题研究 - Therefore, the construction of valid account receivable internal control system becomes more and more important.
因此，建立有效的应收账款内部控制制度越来越重要。 - To write off an account receivable is to reduce the balance of the customer's account to zero. Full refund will be given to the customers who wish to cancel the order for such shipment delay mentioned in point 8.
核销这项应收账款是要将该客户的账户余额减至零值。客户如因第八项理由欲取消订购，将可获全数款项退回。 - The reasons of account receivable existence are analyzed.
摘要分析应收帐款存在的原因。 - Interpretation of Several Legal Issues on Account Receivable Pledge
解释论视野下应收账款质押的若干法律问题 - Advantage of Managing Enterprise Account Receivable by Combination of ERP System and Credit System
ERP系统和信用制度结合与企业应收款的管理 - When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 - Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。 - The average amount of time required to collect an account receivable.
收回应收账款的平均时间长度。 - And they are including building up internal management system and aspects involving in advanced, present and subsequent supervision in account receivable.
主要包括了建立内部管理体系，做好应收账款事前、事中和事后的监控几方面。 - This article discusses this topic, expatiating on the current situation, drawbacks and management measures of account receivable.
本文从应收账款的现状、应收账款得弊端、应收账款得的管理办法等方面加以阐述。 - Believed generally that, enterprise enhancement which takes the account receivable, the account receivable internal control superiority can more unfold.
一般认为，企业对应收帐款重视的加强，应收帐款内部控制的优势会被更多地展现出来。 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 - Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.
收回已核销的账款证明原来的核销是个错误，因此该笔应收款应重新被列为资产。 - This article basically launches according to the account receivable collection actual problem.
本文基本上按照应收帐款收款的实际问题展开。 - This text introduces the theory analysis of management of the account receivable at first.
本文首先是介绍应收帐款管理的理论分析。 - The funds for securities investment and other similar funds as held by an enterprise shall not be classified as a loan or account receivable.
企业所持证券投资基金或类似基金，不应当划分为贷款和应收款项。 - Strengthening the Management of Account Receivable and Avoiding the Risk of Bad Debt; Venture capital is money raised by companies to finance new ventures.
加强应收账款管理防范呆坏资金风险风险投资是指公司收集资金用于新的投资项目。 - Account receivable is credit assets of enterprises.
应收账款是企业在信用活动中形成的债权性的资产。 - Then the necessity of strengthening the management of account receivable is exemplified.
阐述加强应收帐款管理的必要性。 - In the third part of basis account receivable management exists how do some questions on strengthen the account receivable the internal control to carry on the analysis.
第三部分根据应收帐款管理中存在的一些问题就如何加强应收帐款的内部控制进行分析。 - So how to manage account receivable of enterprises, already become the important proposition of business administration.
因此，如何对企业应收账款进行管理，已成为企业财务管理的重要论题。 - This paper expounds the negative influence of account receivable risk on enterprise, analyzes the main reasons of the risk formation of account receivable, and advances some measures for preventing the risks of account receivable.
阐述了应收账款风险给企业带来的不利影响，分析了应收账款风险形成的主要原因，提出了防范应收账款风险的措施。