应收账款是指企业因销售商品、提供劳务等经营活动，包括应由购买单位或接受

应收账款是指企业因销售商品、提供劳务等经营活动，包括应由购买单位或接受劳务单位负担的税金、代购买方垫付的各种运杂费等。应收账款是伴随企业的销售行为发生而形成的一项债权。因此，应收账款的确认与收入的确认密切相关。通常在确认收入的同时，确认应收账款。该账户按不同的购货或接受劳务的单位设置明细账户进行明细核算。

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结果 (英语) 1: [复制]

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Accounts receivable refers to the business due to sales of goods, services, and other business activities, including tax should purchase units or units of accepting the burden of labor, purchasing all kinds of transport fees and other advances buyer. Accounts receivable are sold along with the company a credit form of behavior. So, it is closely related to revenue recognition and confirmation of accounts receivable. Usually at the same time revenue recognition, confirm accounts receivable. The details of the account set up by different units of purchase or receipt of services accounts detailed accounting.

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结果 (英语) 2:[复制]

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Accounts receivable refers to the business activities of an enterprise such as the sale of goods and the provision of labor services, including taxes and miscellaneous expenses payable by the purchasing unit or the receiving labor unit, and various transportation and miscellaneous expenses paid on behalf of the purchaser. Accounts receivable is the accompanying sale of the business A claim formed by the occurrence of an act. Therefore, the recognition of accounts receivable is closely related to the recognition of income. Accounts receivable are usually recognized at the same time as revenue is recognized. The account sets up details according to the units that purchase or receive labor Account for detailed accounting.

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结果 (英语) 3:[复制]

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Accounts receivable refer to business activities such as selling goods and providing services, including taxes that should be borne by the purchasing unit or the receiving unit, and various freight and miscellaneous charges advanced by the purchasing party. Accounts receivable are accompanied by sales of enterprises A claim formed by an act. Therefore, the recognition of accounts receivable is closely related to the recognition of revenue. Generally, receivables are recognized at the same time of revenue recognition. The account is set up according to different purchasing or receiving units Detailed accounting shall be carried out for the account.

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