细节测试则适用于获取账户余额的相关信息，例如存货或应收账款。
Test of details may be appropriate to gain information about account balances, for example, inventory or trade receivables.
同时，转销相关应收分保准备金余额。
In the mean while, it shall write off the amount of the relevant receivable reinsurance reserve.
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average balance of accounts receivable.
这一系统的典型输出数据是每月客户账户报表和每个账户的应收账目表及其余额。
Typical outputs of this system are monthly customer statements of account and a schedule of accounts receivable listing each account and its balance.
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.
应收账款余额是不正确的，事务处理是生产中的总销售额总帐不调和的现金簿和应收账款分类账的情况。
Debtors balances are incorrect, transaction processing is producing situations in which the total sales in the general ledger does not reconcile to the cash book and the accounts receivable ledger.
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average...
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average...
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