... allowance for sales discount 备抵销货折扣 allowance for sales returns 备抵销货退回 alongside delivery 船边交货 ...
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介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
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