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债权应收账款无法收回时，企业应通过应收账款技术贸易进行备抵，允许企业在销售商品或提供服务后偿还相应的款项。这可以提高企业的资金利用效率，同时降低运营成本。\n\n简短概述：企业应当采取应收账款技术贸易方式进行备抵，以便在卖方应收账款不能收回的情况下，仍能正常经营。\n\n详细信息：\n\n1.债务类型：企业可以通过应收账款技术贸易的方式进行债务重组，从而减少风险，提高收益。\n\n2.经营活动：企业应当使用应收账款技术贸易的方式进行资产证券化，以便更好地管理财务资源，提高资产的流动性。\n
01 TECHNICAL
TRADE
TRADE RECEIVABLES, IRRECOVERABLE DEBTS AND ALLOWANCES
FOR RECEIVABLES
BY CUSTOMERS.
the total of trade receivables.
Trade receivables arise when a RECORDING THE CREDIT SALE
business makes sales or provides Let’s imag hat Ingrid makes a credit sale of
a service on credit. For example, if $6,450 to Manfredi. The sale was made on 17
Ben sells goods on credit to Candar, March 2010 and the goods have been delivered
Candar will take delivery of the goods to Manfredi along with an for $6,450.
and receive an from Ben. This The states that the amount owing
will state how mu ust be paid should be paid within 30 days from the date of
for the goods and the deadline for the .
payment, eg within 30 days. Ben now The will be processed through Ingrid’s
has a trade receivable – the amount accounting system. The original entry will be in
payable to him by Candar. Ingrid’s Sales Day Book which lists all credit
The total value of trade receivables sales
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