A promi ory note is regarded as notes receivable for the payee and notes payable for the maker 本票对受款人来说是应收票据，对出票人来说则是应付票据。
A promissory note is regarded as notes receivable for the payee and notes payable for the maker 本票对受款人来说是应收票据，对出票人来说则是应付票据。
Long - term notes , accounts receivable and overdue charges that due beyond one year or one operating cycle 指收款期间在一年或一个营业周期以上之应收票据、帐款及催收帐款。
Notes receivable due within one year or less are current assets and those notes due beyond one year are long - term receivables 一年或一年以内到期的应收票据是流动资产，期限超过一年的项目是长期应收项目。
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、应受帐款、其他应收款、预付帐款、待摊费用等。
The debtor in a note receivable arrangement promises in writing to pay the creditor a definite sum at a specific future date ? the date of maturity 在应收票据中，债务人以书面形式向债权人许诺于将来一特定日期-到期日支付一笔特定金额的款项。
Article 27 receivables and prepayments shall include : notes receivable , accounts receivable , other receivables , accounts prepaid and prepaid expenses , etc 第二十七条应收及预付款项包括：应收票据、应收帐款、其它应收款、预付货款、待摊费用等。
Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are cla ified as current a ets and are recorded at face value 能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value 能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
Party a shall not use the false contract entered with interested party and discount on or pledge claims such as notes recievable or accounts receivable to cheat the bank of capital or credit 甲方不得利用与关联方之间的虚假合同，以无实际贸易背景的应收票据、应收账款等债权到银行贴现或质押，套取银行资金或授信。
