In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts. Here you are. Shall I add them to your bill? 总而言之,负责记录应收账款明细账的员工不能涉足现金收支。喏,给您。记账吗?
Notes receivable represent mainly bank acceptance bill received for sales of goods and products. 应收票据主要为销售商品或产品而收到的银行承兑汇票。
Instead of using an ADA ( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable? I want to check out, please. Will you please have the bill ready for me? 为何不能直接减除应收帐款所估计的备抵呆帐,而使用备抵科目?我想结帐出旅馆了。请把帐单给我准备好。
For physical delivery on behalf of seller's customers, the brokerage company shall debit the "depositmargin receivable" title and credit the "depositmargin payable" title by the actually transferred delivery amount based on the delivery bill provided by the exchange. 代理卖方客户进行实物交割的,依据交易所交割单据,按实际划转收到的交割货款,借记“应收保证金”科目,贷记“应付保证金”科目。