应收票据

Receivables and prepayments include notes receivable , ac - counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc.

应收及预付款各项包括：应收票据、受帐款 、 他应收款 、 付帐款 、 摊费用等。

Notes receivable represent mainly bank acceptance bill received for sales of goods and products.

应收票据主要为销售商品或产品而收到的银行承兑汇票。

A promissory note is regarded as notes receivable for the payeenotes payable for the maker.

本票对受款人是应收票据，对出票人则是应付票据。

Note receivable of $ 5 collected by bank ( credit memorandum ) was not record in cash receipts journal.

由银行代收的应收票据 （ 贷项通知单 ） 5美元，未记入现金收入日记账中。

The amount of notes receivable is, of course, equivalent to that of notes payable.

当然， 应收票据金额与应付票据金额相等。