Receivable account is a kind of claimable income by selling goods in stock on credit, through which enterprises can promote their market share and increase profit.
应收账款是企业为了占领市场,增加利润,以赊销方式销售存货所形成的尚未收回的收入款项。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
介绍与应收款项相关的各类资产备抵科目:备抵可疑帐户(ADA),备抵销货退回,以及递延所得。
The account receivable is at present the enterprise to market competition to stabilize their sales channel, occupy a greater share, expand the market one way of business income.
应收账款是目前企业应对市场竞争为稳定自己的销售渠道,占据市场更大份额,扩大企业收益的手段之一。
Operating income shall be accounted for to the extent of the amount received and receivable.
营业收入应当按照实际或者应予收取的款项登记入帐。
For instance, the decrease of current assets such as accounts receivable, inventory, prepaid expenses are added to net income.
例如,应收账款、存货、预付费用等流动资产的减少额要加到净收益上。
The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
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