The reasons of account receivable existence are analyzed. 摘要分析应收帐款存在的原因。
When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay. 虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。
A periodic listing of all open items to prove that the accounts receivable or accounts payable ledger is in balance with the control sheet. 一种所有未结算项目的定期列表，以说明应收款帐或应付款帐是与控制表相平衡的。
