有时，企业出售带追索权之应收账款（sale of receivables with recourse），要求出售方（企业）在某些条件下偿还售让方（金融机构），我国会计教材通常称 “有追索权让售”。
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应收账款 Account receivable ; Receivables ; Trade debt ; Accounts receivable
应收账款保理 factoring ; accounts receivable factor
预收账款 Deposit received ; Advance from customers ; item received in advance ; unearned revenue
应收账款周转率 accounts receivable turnover ; Receivable Turnover ; Turnover of accounts receivable ; AR TURNOVER
应收账款管理 accounts receivable management ; receivables management ; Franchise Market Magazine
已转让应收账款 accounts receivable assigned
应收账款天数 Debtor days ; Days Sales Outstanding
已贴现应收账款 accounts receivable discounted
应收账款核算 Accounting for debtors
二季度的销售收入包括了17.1亿元的预收账款。
Second-quarter sales included $1.71 billion in deferred revenue from previous quarters.
但是许多公司因为坏的应收账款而破产。
应收账款包括公司客户欠公司的短期债务。
Accounts receivables consist of the short-term obligations owed to the company by its clients.
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