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- A book in which a merchant records credit sales. 顾客赊帐簿商人登记顾客购买的商品的本子
- Daily credit sales control: daily sales and payment tracking. 日常销售跟踪:对日常销售;客户信用;销售货款到账状况进行跟踪.
- About three-fourths of these credit sales are made on the installment plan. 这些赊购中大约有四分之三是用分期付款的方式进行的。
- A popular way to estimate uncollectibles, the percentage of sales approach, computes the expense as a percentage of net credit sales (or net sales). 估计坏帐的常见方法为销售百分比法。是按净赊销额（或静销售额）的一定百分比来计算坏帐费用的方法。
- A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales. 特种日记账是用来记录一种特殊类型会计事项的会计日记账。
- The third part analyses the credit sale system from law norms and law relations. 第三部分，本文从法律规范和法律关系两个角度对赊买卖制度进行了法律分析。
- This part analysis the meaning of "buy on credit" and the recordsof credit sale before the Song Dynasty. 本文介绍了史料中对“赊”字的解析以及两宋以前有关赊买卖情况的记载。
- To illustrate, assume that a company's past experience indicates that about 2 % of its credit sales prove to be uncollectible. 例如,从某家公司过去经验得出赊销额的2%25左右将无法收回。
- Nonetheless, if a company makes credit sales to hundreds--perhaps thousands--of customers, some accounts inevitably will turn out to be uncollectible. 然而,如果公司赊销给成百上千的客户,难免会有一些账款无法收回。
- Larger businesses often have a credit department which establishes credit policies and approves or disapproves individual credit sales. 大型企业一般都专设一个信用调查部门，负责建立信用政策，核准每一笔赊销业务。
- And each cashier in turn set his features forbiddingly, raised his voice an octave, and declared that no credit sales were allowed. 例13：而各个账房先生，又都一样地板起了脸，放大了喉咙，说是赊欠不来。
- A popular way to estimate uncollectibles, the percentage of sales approach, computes the expense as a percentage of net credit sales( or net sales). 估计坏帐的常见方法为销售百分比法。是按净赊销额（静销售额）一定百分比来计算坏帐费用的方法。
- The credit sale system instituted by the act gave a great push to the federal land sale, invigorated federal land market and promoted the rapid development of the west. 该法令确立的分期付款售地制度有力地促进了联邦土地的销售,活跃了联邦的土地市场,促进了西部的快速开发。
- This approach of estimating uncollectible accounts receivable as a percentage of credit sales is easier to apply than the method of aging accounting receivable. 按这种方法估计坏账准备比采用应收账款账龄分析法简单。
- Estimates indicate that more than 60 percent of the yearly retail sales in the US are credit transactions. About three fourths of these credit sales are made on the installment plan. 美国每年零售额的60%25以上估计是用信用卡支付的，而大约有四分之三的信用卡销售是采用分期付款方式。
- 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。
- Will you deal in credit sales? 请问你们赊销货物吗?
- A rival company has set afloat a new credit scheme. 一家竞争的公司已开始实施一项新的信用购物方案。
- In a manual system, credit sales, purchases on account, cash receipts, and cash payments are treated as four separate ca tegories, with each type entered into its own special journal. 在手工会计系统中，赊销、赊购、现金收款和现金付款被分为四个不同的种类，每一种会计事项都记录在特殊的日记账中。
- The decline of sales embarrassed the company. 销路下降使公司陷于财政困难。
