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应收账款（Accounts receivable）
Accounts receivable are amounts currently owed by customers who have purchased goods and services on short- term credit. At the date of the credit sale， Account Receivable is debited and Sales Revenue is credited.Sometimes companies offer a cash discount （also called a sales discount） to encourage early payment by the customer and sales can be recorded at its gross amount or net of allowed discount amount.When credit is extended to customers， some uncollectible receivables are inevitable.
The operating expense methods of accounting for receivables that are believed to be uncollectibel the direct write-off method and the allowance method. Under the direct write-off method， uncollectible accounts are charged to expense in the period when they are discovered to be uncollectible . the major shortcoming of the direct write- off method is that credit losses are not matched off with related sales. Since generally accepted accounting principles proscribe that receivables be shown at the amount of the firm expect to collect， most businesses prefer the allowance method.Under the allowance method， companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.This procedure not only matched credit losses with related revenue， but also results in an estimated realizable amount for accounts receivable in the balance sheet at the end of the period.
应收账款是那些客户以短期信贷购买商品或服务的金额合计数。在赊销日内，应收账款记为借方，销售收入记为贷方。有的时候公司提高现金折扣（也叫做销售折扣）来鼓励客户尽早还款，销售以其总金额或允许的销售折扣的净额记录。 当信贷拓展到客户，呆账就不可避免。由于该收回的账款未能回收（被称为坏账损失），坏账费用产生就不可避免。
坏账损失账务处理有两种形式：直接冲销法和备抵法。 使用直接冲销法时，坏账出现的当期即作为费用（冲减损益）。主要的缺点在于直接冲销法使信贷损失无法与相关的销售配比。因为总的会计准则将禁止应收账款显示在企业预期收入中，大多数企业选择备抵法。 采用备抵法时，公司根据同期销售产生的同比坏账损失来预计产生坏账费用金额总数。这个过程不仅要求相关收入与贷款金额数配比，而且要求显示在会计期末资产负债表中的以应收账款估计的合理费用总额。
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