当然，我们必须把这些支票交给票据付款行，并且收回他们欠我们的资金。
B; Of course, we must give these checks to drawee bank to collect the funds they owe us.
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。
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.
等于应收账款和应收票据总额减去估计不能收回的部分。
Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.
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