应收账款是企业销售货物、提供劳务应收未收的款项。而坏账准备是由于时间、信誉等原因，企业估计应收账款中收不回来的部分。而应收账款净值=应收账款－坏账准备。
... 减:应收账款坏账准备Less:Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable ...
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... 应收账款天数：Days Sales Outstanding (DSO) 应收账款净额：Net Receivables 应收账款：account receivable ...
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... 其他应付款Other accounts payable 应收账款净额Net account receivable 应付工资Wages payable ...
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在速动比率中，速动资产是指现金、可市场交易的证券(短期投资)和应收账款净额。
In the Quick ratio, the Quick assets are cash, marketable securities (short-term investments), and net receivables.
如果企业的经营具有季节性，平均应收账款净额可以根据4个季度或12个月份的余额计算。
If the firm's operation exhibits a seasonal pattern, the average net receivables can be computed by using the 4 season balances or 12 monthly balances.
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
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