应收款项的意思|应收款项的解释-里氏词典

receivables
accounts receivables

其他应收款项、按金及预付款项的帐面值与其公平值相约。
The carrying amount of other receivables, deposits and prepayments approximates to its fair value.
坏帐准备应当单独核算，并在资产负债表中作为应收款项或者放款项目的减项单独反映。
Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans.
介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（DA）备抵销货退回，以及递延所得。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts(" ADA"), Allowance for Returns, and Deferred Income Liability.

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