The balance sheet valuation standard applied to receivables. Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.

 
  • 可實(shí)現凈值,是應用于應收款項的資產(chǎn)負債表計價(jià)標準。等于應收賬款和應收票據總額減去估計不能收回的部分。
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