an account receivable

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

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The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.

坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。

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The average amount of time required to collect an account receivable.

收回应收账款的平均时间长度。

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To establish an account receivable system could solve the problems of the small and medium-sized enterprise financing difficult and rich the way of credit guarantee which shows the strong realistic meaning.

应收账款制度的设立，对解决中小企业的融资困难和丰富信贷业务担保方式具有很强的现实意义。

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When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.

虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。

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Analysed the reason that enterprise an account receivable forms.

并分析了企业应收帐形成的原因.

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To write off an account receivable is to reduce the balance of the customer's account to zero. Full refund will be given to the customers who wish to cancel the order for such shipment delay mentioned in point 8.

核销这项应收账款是要将该客户的账户余额减至零值。客户如因第八项理由欲取消订购，将可获全数款项退回。

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Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.

收回已核销的账款证明原来的核销是个错误，因此该笔应收款应重新被列为资产。

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