应收余额表 Receivable balance report
应收账款余额百分比法 percentage of receivables
应收车务费余额 [交] traffic balance receivable
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.
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