A busine with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer. 有很多賒購客戶(hù)的企業(yè)應設置一個(gè)應收帳款總分類(lèi)帳戶(hù)，登記所有賒購客戶(hù)欠的貨款，并為每個(gè)賒購客戶(hù)設置一個(gè)明細帳戶(hù)。
Accounts such as cash, inventory and property are on the asset side of the balance sheet, while on the liability side there are accounts such as accounts payable or long-term debt. 例如，現金賬戶(hù)，存貨和固定資產(chǎn)賬戶(hù)在資產(chǎn)負債表的資產(chǎn)方，應付款明細帳或長(cháng)期負債等賬戶(hù)在資產(chǎn)負債表的負債邊。
