debt receivable
英 [det rɪˈsiːvəbl]
美 [det rɪˈsiːvəbl]
应收账款（债务）
双语例句
- Amount to be received after modification of terms of a debt should be accounted for as standard accounts receivable as specified in this System.
修改债务条件后的应收债权，按本制度规定的一般应收债权进行会计处理。 - The bad debt guarantee rate, the payment period of the accounts receivable and the size of the accounts receivable pool influences the compensatory probability apparently.
坏账担保率、应收账款的付款期限、应收账款池大小对代偿概率的影响比较明显。 - If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.
修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。 - The boy is too young to discriminate good books from bad ones. Bad Debt A loan or accounts receivable that is unlikely to be repaid.
这孩子太小，分不清好书和坏书。坏账不太可能偿还的应收账款或贷款。 - The analysis shows that ( 1) the debt financing strategy is mainly influenced by long-term asset growth ratio, short-term asset growth ratio, equity growth ratio and velocity of account receivable.
分析表明：（1）上市公司的债务融资策略主要受上市公司的长期资产增长率、流动资产增长率、权益增长率和应收账款周转率影响。 - Modern factoring is a comprehensive financial services integrate function of trade financing, account management, bad debt security and collection of receivable accounts.
现代保理业务是一种集贸易融资、账务管理、坏账担保、收取应收账款等功能于一身的综合性金融服务方式。 - Finally, with the critical risk, we propose the corresponding countermeasures such as the establishment of operational risks early warning systems, moderate debt management and the appropriate preventive measures to strengthen accounts receivable recovery management.
最后，针对关键风险提出如建立经营风险预警系统、进行适度的负债经营、加强应收账款回收管理等相应的防范对策。