帐簿

bad debt written off【会计】;write-off bad debt【会计】;write-off uncollectible account【会计】

operating account【会计】;trading account【会计】

account receivable【会计】;debtors【会计】;outstanding account【会计】

take into account/consideration

trading account

permanent account【会计】

vostro account

rent payable account【会计】