| 单词 | accounts receivable |
| 释义 | accounts receivable accounts receivable(trade debtors; trade receivables) The amounts owing to a business from customers for invoiced amounts. Accounts receivable are classed as current assets on the balance sheet, but distinguished from prepayments and other non-trade debtors. A provision for bad debts is often shown against the accounts receivable balance in line with the prudence concept. This provision is based on the company’s past history of bad debts and its current expectations. A general provision is often based on a percentage of the total credit sales, for example 2% of credit sales made during the period. |
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