notes receivable

基本解釋

Provide the list of Notes receivable , check and pursue the receivable bill.
提供應收票據的明細表，處理應收票據的核算與追蹤等。
A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
本票對受款人來說是應收單子，對出票人來說則是應付單子。
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On the other hand, notes receivable, IOUs, and postdated checks are not accepted for immediate deposit and are not included in the accountant's definition of cash.
但是，應收票據，欠條，遠期支票都不能被接受為可以立即儲蓄的東西，因此，就不包括在會計定義下的現金之內。

In other words, your basic accounts receivable or notes receivable.
FORBES: Taxes From A To Z (2013): B Is For Bad Debt Expense