1.
credit balances in customers' account

应收帐款明细帐户贷方余额
2.
accounts receivable subsidiary ledger

应收帐款明细分类帐
3.
accounts payable subsidiary ledge

应付帐款明细分类帐
4.
Aging of accounts receivable

应收帐款的帐龄分类
5.
accounts receivable aging schedule

应收帐款帐龄分析表
6.
-- Accounts receivable records

——应收帐款的记录;
7.
intra-group receivables and payables

集团内部应收帐款和应付帐款
8.
number of days' sales in receivables

应收帐款平均收现日数
9.
other accounts receivable and payable

其他应收和应付帐款
10.
Accounts Payable to Sales

应付帐款比销售收入
11.
merchandise receivables ratio

商品销售应收帐款比率
12.
sales to receivable ratio

销货与应收帐款的比率
13.
internal audit of accounts receivable

应收帐款的内部审计
14.
interim audit work of accounts receivable

应收帐款的期中审计
15.
inter-fund balance receivable

基金间应收帐款结余
16.
leading and lading

应收帐款之挪后补前
17.
internal auditing of accounts receivable

对应收帐款的内部审计
18.
accounts receivable from instalment sales

分期销货的应收帐款