Accounts receivable

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定义

accounts receivable (accounting term): 应收帐款（会计术语） noun
accounts payable (accounting term): 应付账款（会计术语） noun

示例

  • "Accounts Receivable are letters from people who owe us money – they might include checks, or requests to have payments deferred."
  • ""Accounts Receivable" on the left, and "Accounts Payable" on the right, but now they're all mixed together."
  • ""Accounts Receivable" on the left, and "Accounts Payable" on the right, but now they're all mixed together."
  • "But what is the difference between Accounts Receivable and Accounts Payable?"
  • "Accounts Payable will be letters from people asking for money – typically these will include invoices we need to pay."
  • "Icarus : Eh... Accounts Payable."
  • "Icarus : Accounts Receivable!"
  • "But what is the difference between Accounts Receivable and Accounts Payable?"
练习 1
Read the excerpts from the letters below and determine which category they belong to: Accounts Payable or Accounts Receivable. All the excerpts are from letters received by the company in question.

"Please find enclosed a check for the amount of 7,000 for this month's shipment." -->

"The sum of 3,227 euros has been wired to account number 456323B. Please confirm that you have received it." -->

"We expect the sum of 4,000 USD, payable by check or wire transfer by April 17th." -->

"Unfortunately, we are unable to meet the deadline for payment on the December shipment. Apologies." -->

"I am still waiting to be compensated for the 700 tons of goose feathers sold to your company on August 7th." -->

"Regarding invoice number 6598, dated September 1st, would it be possible to defer the payments until January? I can't find my check book." --> .
Read the excerpts from the letters below and determine which category they belong to: Accounts Payable or Accounts Receivable. All the excerpts are from letters received by the company in question.

"Please find enclosed a check for the amount of 7,000 for this month's shipment." --> Accounts Receivable 1

"The sum of 3,227 euros has been wired to account number 456323B. Please confirm that you have received it." --> Accounts Receivable 2

"We expect the sum of 4,000 USD, payable by check or wire transfer by April 17th." --> Accounts Payable 3

"Unfortunately, we are unable to meet the deadline for payment on the December shipment. Apologies." --> Accounts Receivable 4

"I am still waiting to be compensated for the 700 tons of goose feathers sold to your company on August 7th." --> Accounts Payable 5

"Regarding invoice number 6598, dated September 1st, would it be possible to defer the payments until January? I can't find my check book." --> Accounts Receivable 6.
1 Accounts Receivable: This letter belongs to the category of "Accounts Receivable". Icarus describes Accounts Receivable as a category including checks or money transfers which are incoming. A letter with a check attached belongs in this category.
1 Accounts Payable: This letter doesn't belong in the Accounts Payable category, which generally includes requests for money such as invoices and bills.
2 Accounts Receivable: This letter belongs to the category of "Accounts Receivable". Icarus describes Accounts Receivable as a category including checks or money transfers which are incoming. A message saying that money has been "wired" (or "transferred") to your company belongs in this category.
2 Accounts Payable: This letter doesn't belong in the Accounts Payable category, which generally includes requests for money such as invoices and bills.
3 Accounts Payable: This letter belongs to the category of "Accounts Payable". As this is a request for payment via check or wire transfer, it belongs in the "Accounts Payable" category, reserved for requests for payment, or outgoing money.
3 Accounts Receivable: This letter doesn't belong in the Accounts Receivable category, which generally includes incoming payments.
4 Accounts Receivable: This letter belongs to the category of "Accounts Receivable". Icarus informs Hannah that requests to defer or delay payments belong to this category.
4 Accounts Payable: This letter doesn't belong in the Accounts Payable category, which generally includes requests for money such as invoices and bills.
5 Accounts Payable : This letter belongs to the category of "Accounts Payable". As this is a request for payment, it belongs in the "Accounts Payable" category.
5 Accounts Receivable: This letter doesn't belong in the Accounts Receivable category, which generally includes incoming payments.
6 Accounts Receivable: This letter belongs to the category of "Accounts Receivable". Icarus informs Hannah that requests to defer or delay payments belong to this category.
6 Accounts Payable: This letter doesn't belong in the Accounts Payable category, which generally includes requests for money such as invoices and bills.

进一步了解…

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