應收帳款(accounts receivable)

凡因出售產品、商品或提供勞務等而發生之債權。結算時應評估應收帳款無法收現之金額，提列適當之備抵呆帳，列為應收帳款之減項。
Trade receivables arising from the sale of products, goods or services to customers and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of accounts receivable.

資料來源：屏東商業技術學院

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