accountn.账户；帐目；赊账；老主顾；报告；描述；解释；说明；估计；理由；利益；好处；根据v.解释；导致；报账；把 ... 视为；归咎(于)account billn.账单

1. The reasons of account receivable existence are analyzed.
   摘要分析应收帐款存在的原因。
2. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
   虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。