【经】 应收帐款明细(分类)帐

应收账款明细分类账是确保护企业从客户处收集到的信息的主要的手段。

trade debtors accounts receivable

allowance for uncollectible accounts receivable

collectibility of accounts

accounts

subsidiary ledger accounts

uncollectible accounts

keep additional accounts in addition to the authorized ones

pledging of accounts receivable【会计】