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1·Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.

销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。

2·In this way, outside the unit book shows accounts receivable and bank deposits and other subjects in the same amount of a charge to pay cash, and other units for the units, get kickbacks from.

在这种手法下，外单位的账面上表现为“应收账款”和“银行存款”等科目以相同的金额一收一付，而本单位为外单位套取现金，从中牟取回扣。

3·In the mean while, it shall write off the amount of the relevant receivable reinsurance reserve.

同时，转销相关应收分保准备金余额。

4·The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.

预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。

5·The amount of checks (notes) receivable is, of course, equivalent to that of checks (notes) payable.

当然，应收支票(票据)金额与应付支票(票据)金额相等。

6·Amount to be received after modification of terms of a debt should be accounted for as standard accounts receivable as specified in this System.

修改债务条件后的应收债权，按本制度规定的一般应收债权进行会计处理。

7·Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.

等于应收账款和应收票据总额减去估计不能收回的部分。

8·IF a company makes most of its sales for cash, the amount of its accounts receivable will be small in relation to other assets.

如果某公司大部分销售为现金交易，它的应收账款额相对其他资产而言是比较小的。

9·Operating income shall be accounted for to the extent of the amount received and receivable.

营业收入应当按照实际或者应予收取的款项登记入帐。

10·An estimated amount of bad debts, to be subtracted from a balance sheet's accounts receivable.

从资产负债表中的应收账款项下提取的坏账准备预算额。