收款账
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book of cash received
收付现金帐簿
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.
第九条以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。
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