在会计学中,应收款的定义如下: 1、指公司在持续经营的情况下为顾客提供信用而产生的, 这意味着公司同意在将来的某个时刻为今天所提供的商品或服务收取费用· 2、企业在与其他单位或个人之间由于交易而形成的各种应收未收的债权,包括应收票据、应收账款等。
abbr. AR
misc. account receivable ; accounts due
...ing payment incoming payment - 应收款outgoing payment - 应付款 再问: 麻烦再帮忙解释一下: account receivable (应收款)与 account payable (应付款)与前面两个的含义有什么区别?
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运费(Freight):事务处理的运费帐户。 应收款(Receivable):事务处理的应收款帐户。 收入(Revenue):事务处理的收入和财务费用帐户。
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2010年报检员考试跟单英语:常用国际贸易语中英文对照(4) ... a.p. = account payable 应付账款 a/p = authority to purchase 委托购买 a/s = account sales 销货清单 ...
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其他应收款 Other notes receivable ; Other debtors ; accounts receivable-others
其它应收款 other receivables - other ; other receivables - related parties ; allowance for uncollec- tible accounts - other receivables
应收款项 [会计] receivables ; loans and receivables ; trade receivables ; account receivable
应收款额 amount receivable
应收款损失备抵金 allowance for losses on receivables
应收款帐户 [会计] accrued debit account
保健应收款 health care receivables
信用卡应收款 credit card receivables ; CARDS
Among all the non-L/C trade terms, financing of receivables is the main terms which can effectively solve the contradiction between the accounts receivable and the working capital of the sellers.
在非信用证付款的方式中,又以应收款的融资为重要方式,它能有效地解决卖方应收款和营运资金之间的矛盾。
参考来源 - 国际贸易中应收款转让的相关法律问题研究(研究生论文)The accounts receivable is the enterprise current assets important component, the enterprise must take seriously the receivable fund current management. strengthens to the accounts receivable age analysis.
应收款项是企业流动资产的重要组成部分,企业必须重视对应收款项的日常管理,加强对应收款项的账龄分析。
参考来源 - Excel在账龄分析中的应用—《电脑知识与技术》—2008年第34期—龙源期刊网·2,447,543篇论文数据,部分数据来源于NoteExpress
同样,收到的钱也将抵销贸易应收款,并在银行帐户中反映出来。
Also, the money received will then be offset against the trade debtors and reflected in the bank account.
因此应收款不反映预计的可实现净值。
The receivables, therefore, are not stated at estimated net realizable value.
非现金形式的流动资金,如应收款和库存。
Working capital not in cash form, i. e. receivables and inventories.
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