應收款項(PPT 49頁)

主要內容
3.1應收票據(note receivable/bill receivable)
3.2應收賬款(account receivable)
3.3預付賬款 (prepayment/payment in advance)
3.4其他應收款(account receivable-others)
3.5應收款項減值的核算(decrease in value)

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