您在這裡

Classification of receivables

5 八月, 2015 - 14:41

Receivables can be classified as accounts receivables or trade debtors, bills receivable and other receivables ( loans, settlement amounts due for non-current asset sales, rent receivable, term deposits). Other receivables can be divided according to whether they are expected to be received within the current accounting period or 12 months (current receivables), or received greater than 12 months ( non-current receivables).