能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.
会计用语，指现金或可以马上转换成现金的东西，如短期应收账款。
An accounting term meaning cash or those things which can be readily converted to cash, such as short term accounts receivable.
注册会计师史密斯先生已被任命为本公司结束业务的清算人，他将代理本公司清偿清偿一切债清偿务并收取一切应收的欠款。
Smith, chartered accountant, has been appointed as liquidator to wind up the business and will discharge all the firm's liabilities and receive all payments due to it.
会计师发现应付款与应收款有不合之处。
The accountant has found a discrepancy between the accounts payable and the accounts receivable.
这个会计分录是借记“现金”和贷记“应收账款款-太阳风公司”。
This entry will debit Cash and credit Accounts Receivable -- Solarwind Company.
实践证明，企业应收账款管理是否有效，不仅直接关系到企业资金周转效率，也会影响其会计信息的质量。
Empirical evidence show that, the efficiency of capital turnover as well as the quality of accounting information depends on whether the enterprise can effectively manage the accounts receivables.
实际审计工作中发现，会计舞弊有多种方式，而利用应收账款舞弊是其常用的方法之一。
Discovers, accountancy embezzling to have various ways in the actual audit work, but make use of the accounts receivable to embezzle is one of its in common use methods.
改进后的会计处理能如实地反映换入应收款项的实际价值，有利于企业对应收款项的管理。
The improved accounting can reflect the true value of the received accounts receivable, which will benefit the management of accounts receivable.
修改债务条件后的应收债权，按本制度规定的一般应收债权进行会计处理。
Amount to be received after modification of terms of a debt should be accounted for as standard accounts receivable as specified in this System.
企业基本上没有对信用风险的管理措施，应收账款只是作为一个会计科目进行简单的记账式管理。
There isn't any credit management system or measures in most Chinese export corporations, accounts receivables is just managed as a common account.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
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