A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
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。
Notes receivable represent mainly bank acceptance bill received for sales of goods and products.
票据主要为销售商品或产品而收到的银行承兑汇票。
Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.
等于应收账款和应收票据总额减去估计不能收回的部分。
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.
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。
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.
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、收票据、收账款、货和预付费用。
The amount of checks (notes) receivable is, of course, equivalent to that of checks (notes) payable.
当然，应收支票(票据)金额与应付支票(票据)金额相等。
The amount of checks (notes) receivable is, of course, equivalent to that of checks (notes) payable.
当然，应收支票(票据)金额与应付支票(票据)金额相等。
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