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✧Accounts receivable（应收账款）：The accounts receivables are created when a company lets a buyer purchase their goods or services on credit.
✧Advance to supplier（预付账款）：The advance to suppliers basically refers to the amount that has been paid to suppliers in advance for goods and services that are to be purchased at a later date.
✧Aging schedule（账龄分析表）：An aging schedule is an accounting table that shows a company’s accounts receivables, ordered by their due dates.Often created by accounting software, an aging schedule can help a company see if its customers are paying on time.
✧Allowance for uncollectible accounts（坏账准备）：The allowance for uncollectible accounts is a contra asset account on the balance sheet representing accounts receivable the company does not expect to collect.When customers buy products on credit and then don’t pay their bills, the selling company must write-off the unpaid bill as uncollectible.
✧Allowance method（备抵法）：The allowance method is used in accounting to create contra for the debtors that are expected to be uncollectible.
✧Bad debts expense（坏账损失）：The bad debts expense is the amount of an account receivable that cannot be collected.
✧Cash discount（现金折扣）：The cash discount refers to an amount allowed for the prompt settlement of a debt arising out of a sale.
✧Direct write-off method（直接转销法）：The direct write-off method is a process of booking the unrecoverable part of receivables that are no longer collectable, by removing that part from the books of accounts without prior booking for the provisions of bad-debts expenses.
✧Discounting（贴现）：The discounting refers to a transaction of deducting from a bill of exchange when it is purchased before its maturity date, in which the party that purchases（discounts）the bill pays less than its face value and therefore makes a profit when it matures.
✧Factoring（保理）：The factoring refers to the buying of the trade debts of a business, assuming the task of debt collection and accepting the credit risk, thus providing the business with working capital.
✧Maturity date（到期日）：The maturity date is the date on which a document, such as a bond, bill of exchange, or insurance policy, becomes due for payment.
✧Notes receivable（应收票据）：A note receivable is a written promise which gives the rights to the holder of the note for receiving a specific sum of money at a specified future date.
✧Impairment（减值）：The impairment refers to a reduction in the recoverable amount of a long lived asset, such as a fixed asset and goodwill, below its book amount.
✧Interest（利息）：The interest refers to the charge made for borrowing a sum of money.The interest rate is the charge made, expressed as a percentage of the total sum owed, for a stated time period of usually a year.
✧Other receivables（其他应收款）：The other receivables include money owed from non-trade activities.
✧Percentage of credit sales approach（赊销百分比法）：The percentage of sales method is an income statement approach for estimating bad debts expense.Under this method, bad debts expense is calculated as percentage of credit sales of the period.The percentage to be applied to credit sales is calculated on the basis of past experience and other factors such as change in credit policy.
✧Percentage of total accounts receivable outstanding（应收账款余额百分比法）：The percent of accounts receivable method is an estimate of bad debts which stand at a percentage of total accounts receivables outstanding.
✧Sales allowance（销售折让）：The sales allowance refers to an amount deducted from an invoice, for example, to compensate for goods damaged or of some defects.
✧Sales returns（销售退回）：The sales returns refer to the goods returned to an organization by customers, usually because they are unsatisfactory.
✧Trade discount（商业折扣）：The trade discount refers to a reduction in the list price of goods, for example, a discount given to a customer who makes bulk purchases.
✧Value added tax（增值税）：The value added tax is a charge on taxable supplies of goods or services made by a taxable party in the course of turnover.