[; ] ( ˈbook debt [, ]) () the amounts of money that are owed to a business by its customers (debtors), shown as an asset on its balance sheet ; the department of a business that deals with this 应收账款；应收账款部门◆For many smaller businesses, accounts receivable are their most valuable asset. 应收账款是许多小企业最宝贵的资产。➡debtor (2)