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應收帳款(Accounts receivable)於會計原理上,專指因出售商品或勞務,進而對顧客所發生的債權,且該債權且尚未接受任何形式的書面承諾。

該科目重點於對象為顧客,若非顧客,即撇開此科目適用。

經濟 | 會計學

Forderung | Accounts receivable | Követelés

 

This article is licensed under the GNU Free Documentation License. It uses material from the "應收帳款".

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