trade payable receivable control account 和 receivable account有什么区别和联系?

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trade payable receivable control account 和 receivable account有什么区别和联系?

trade payable receivable control account 和 receivable account有什么区别和联系?
trade payable
receivable control account 和 receivable account有什么区别和联系?

trade payable receivable control account 和 receivable account有什么区别和联系?
receivable account 是应收账款,在电算化会计(compuer accounting)是一个分总账 (sub-ledger).
你可以打印应收款债务人的清单 (list of receivables / debtors).
receivable control account 是应收账款控制帐户,是在主要帐户图表(Chart of accounts) 里,是结合分总账全部帐户的应收账款.
例如:贸易债务人 (Trade Debtor),非贸易债务人 (Non-trade Debtor).