accounts receivable account
英 [əˈkaʊnts rɪˈsiːvəbl əˈkaʊnt]
美 [əˈkaʊnts rɪˈsiːvəbl əˈkaʊnt]
【经】应收帐款帐户（科目）
双语例句
- A business with many credit customers would set up the general ledger accounts receivable account for all credit customers and a separate account for each credit customer.
有很多赊购客户的企业应设置一个应收帐款总分类账户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细账户。 - Neither should we credit the accounts receivable controlling account in the general ledger. Such collections are often referred to as recoveries of bad debts.
我们也不能直接冲减总账中应收账款汇总账户。收到这样的账款通常叫做坏账回收。 - A credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.
赊销记人借项，或记人应收帐款销售帐的贷项。 - 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。 - Accounts Receivable in the subsidiary ledger at the end of mouth must be equal to the balance of Accounts Receivable control account.
应收帐款在子分类帐在嘴的末端一定是相等的与帐户余额应收的统制帐目。 - This text analyses harms caused by enterprises 'descending profits, and puts forward some measures of perfection of collecting accounts in order to promote the management quality of receivable account and avoid losses of bad account.
分析了应收账款带来的企业效益下滑等危害，并有针对性地提出细化收账政策和完善收账措施等相应的管理办法，以提高应收账款的管理质量，尽可能减少坏帐损失。 - The article proceeds from the recognition of accounts receivable product causes analyses, through analysis risk of account receivable, go further into the controlling and management of accounts receivable.
本文从应收账款居高不下原因的认识出发，通过对应收账款风险的分析，对应收账款的控制和管理作了进一步的探讨。 - In the third part, list three case of the uncertain accounting as "accounts receivable, debt guarantees, corporate restructuring" for the different level of uncertain account.
第三部分：针对不同程度不确定性会计列举三个案例：应收账款案例、债务担保案例和重组案例，并对其进行分析。 - Secondly, for the legislative mode of "Common law for the use, Civil law as the body", the system of pledge of accounts receivable is immersed in contradiction between the system of property law and legal concept of account receivable.
其次，我国移植建立的应收账款质押制度因采用英美法为用，大陆法为体的立法方式，导致了我国物权法体系与应收账款法律概念的矛盾。 - Such arrangements include three main models in practice: accounts receivable financing, inventory financing and account prepaid financing. This paper analyses the financing structure and formation mechanism of risk of these three models in detail.
这种系统性融资安排在实践中主要是应收账款融资、存货融资和预付款融资三种模式，本文对这三种模式的融资结构和风险成因机理进行了详细剖析。 - Accounts receivable are important component in listed company asset, and in recent years the proportion of account receivable keep improving, AR quality problem is getting attention.
应收账款是上市公司重要的资产组成部分，且近年来应收账款所占比重不断的提高，应收账款质量问题日益受到关注。