"Accounts payable" 是指企业欠他人的款项,是负债方面的财务概念。"Accounts receivable" 是指他人欠企业的款项,是资产方面的财务概念。两者在释义和语法上有明显区别,在用法上用于描述不同的财务方面。它们在释义、用法、使用环境、影响范围和形象上存在一些区别,具体内容如下所示。
1. 释义区别:
"Accounts payable"(应付账款)指的是企业欠他人的金额,即企业需要支付给他人的债务。"Accounts receivable"(应收账款)指的是他人欠企业的金额,即他人需要支付给企业的债务。
例句:
The company has a large accounts payable to its suppliers.(该公司有大量应付账款欠供应商。)
The accounts receivable of the company have been increasing steadily.(该公司的应收账款一直稳步增长。)
2. 语法区别:
"Accounts payable" 和 "accounts receivable" 都是名词词组,由名词 "accounts" 和形容词"payable"(或 "receivable")构成。
例句:
Please make sure all accounts payable are recorded accurately in the ledger.(请确保将所有应付账款准确记录在分类账中。)
The finance department is responsible for managing accounts receivable.(财务部门负责管理应收账款。)
3. 用法区别:
"Accounts payable" 用于描述企业欠他人的款项,记录在负债方面的财务报表或账户中。"Accounts receivable" 用于描述他人欠企业的款项,记录在资产方面的财务报表或账户中。
例句:
The accounts payable must be paid by the end of the month.(应付账款必须在月底前支付。)
The company's accounts receivable have been steadily increasing over the past year.(该公司的应收账款在过去一年里持续增长。)
4. 使用环境区别:
"Accounts payable" 和 "accounts receivable" 均在商业会计和财务领域中常见。
例句:
The finance department is responsible for managing accounts payable and accounts receivable.(财务部门负责管理应付账款和应收账款。)