an account receivable meaning in Chinese

应收帐

Average collection periodthe average amount of time required to collect an account receivable
平均收款周期收回应收账款的平均时间长度。
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。
Liu : certainly , i have recorded this revenue and an accounts receivable in the accounting records on july 1 . look , the entry is dr : accounts receivable rmb100000 , cr : sales rmb100000
刘：当然。我已经在7月1日确认了收入，并增加了相应的应收账款余额。看，会计分录为借：应收账款人民币100000 ,贷：销售收入人民币100000 。
Reference is made to our several discussions in relation to the arrangement of an account receivable purchase facility of 100 % finance up to usd133 , 094 , 900 . 16 ( “ facility ” ) , to be extended by china citic bank , sumitomo mitsui banking corporation , shanghai branch and standard bank plc ( the banks ” )
参阅由中国国际信托投资公司、日本三井住友银行股份有限公司上海分行和英国标准银行（以下简称“三家银行” ）举行的关于应收帐款的100 %买断金额为美元133 , 094 , 900 . 16的应收帐款购买安排（以下简称“购买安排” ）的几轮谈判。