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1·Aging of accounts receivable the classification of unpaid customer accounts receivable according to the date of sale.

应收账款分龄法根据销售实现之日起对未付客户应收账款所作的一种分类。

2·Today, however, most businesses have computer software that quickly and easily prepares monthly aging schedules of accounts receivable.

但现在大部分企业使用电脑软件，编制月度应收账款账龄分析表又快又容易。

3·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。

4·The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.

该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。