Based on the principle of common ERP, the paper analyzes the whole design structure of Candel-ERP system, puts forward design projects for receivable account sub-system and payable account subsystem in Candel-ERP system, and the development is carried on according to the design projects.
通过对C／S模式和三层数据结构的深入研究，完成系统从客户端—应用服务器—数据服务器的三层数据结构的建模，设计和开发应收帐款子系统的应用服务器程序——SeAcrAps，应付帐款子系统的应用服务器程序——SeAcpAps，设计26个客户端应用程序以及数据库服务器——Se_Erp_Data。
Accounts Payable to Sales
应付帐款比销售收入
merchandise receivables ratio
商品销售应收帐款比率
Record accurately AP, AR, Inventory, Purchase Cost, Sales Income, Capital, etc.
准确核算应付帐款、应收帐款、库存、采购成本、销售收入、固定资产等。
sales to receivable ratio
销货与应收帐款的比率
a credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.
赊销记人借项，或记人应收帐款销售帐的贷项。
other accounts receivable and payable
其他应收和应付帐款
Enclosed we wait on you with the account sales, net proceeds$1, 260.00, to your account.
同函奉上销售帐单一份，贵公司应收净款1，260美元。
We send you herewith an account sales of your consignment of cootton, showing a balance of$2,500 in your favour, which we trust you will find correct.
兹将委托销售棉花的销售帐单寄上,贵公司应得余款2,500美元,请查收。
intra-group receivables and payables
集团内部应收帐款和应付帐款
Accounts receivable arise when a business sells goods and service on credit.
当企业以赊帐方式销售产品或提供服务时，就产生应收帐款。
accounts receivable from instalment sales
分期销货的应收帐款
Receivables and prepayments include notes receivable, ac- counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc.
应收及预付款各项包括：应收票据、受帐款、他应收款、付帐款、摊费用等。
ratio of trade account payable to purchases
应付帐款对购货的比率
average accounts payable period ratio
应付帐款平均到期比率
accounts payable to purchases ratio
应付帐款对购货比率
payable account
应付帐目,应付帐款
Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.
第四十六条销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。
Be responsible for management of account payable and account receivable.
负责公司应收及应付帐款的管理工作。