应收票据盘点、核对及调节表制作;
Making inventories of bills receivable and producing check sheets and balance sheets;
等于应收账款和应收票据总额减去估计不能收回的部分。
Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.
应收及预付项目:应收票据、应收账款及坏账损失的核算;
Should collect and prepay the project: The checking and calculating of the bill receivable , account receivable and bad account loss;
本票对受款人来说是应收票据,对出票人来说则是应付票据。
A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
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.
除了现金,典型的流动资产还包括短期投资,包括可交易证券、应收票据、应收账款、存货和预付费用。
In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense.
除了现金,典型的流动资产还包括短期投资,包括可交易证券、应收票据、应收账款、存货和预付费用。
In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense.
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