Amount to be received after modification of terms of a debt should be accounted for as standard accounts receivable as specified in this System.
修改债务条件后的应收债权，按本制度规定的一般应收债权进行会计处理。
2
On the other hand, as short-term right of creditor, management of accounts receivable is a part of financial management, which must affect the choices of debt structure.
本文尝试验证应收账款管理水平是债务期限结构的一个影响因素。
3
Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.