balance sheet accounts

基本解释

An estimated amount of bad debts, to be subtracted from a balance sheet's accounts receivable.
从资产负债表中的应收账款项下提取的坏账准备预算额。
http://chazidian.com
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。收藏。
This method is sometimes called the balance sheet approach, because the method emphasizes the proper balance sheet valuation of accounts receivable.
这种方法有时被称为资产负债表法，因为它侧重于对资产负债表中应收账款的正确评估。收藏。
http://dict.hjenglish.com

You calculate cash flow from ops, roughly speaking, this way: add to net income any noncash charges (such as for depreciation or an allowance for future tax bills), then add favorable changes in such balance sheet items as accounts payable and accounts receivable.
FORBES: The Case Against Fossil, First Solar And Salesforce.com
As I pointed out in the post, Apple, Microsoft and Cisco all have huge cash positions outside the country: each of them, in fact, hold the vast majority of their balance sheet cash in foreign accounts.
FORBES: Revealed: How U.S. Companies Can Repatriate Cash Tax Free
That means previously booked revenues will have to be reversed which were recorded in accounts receivable on the balance sheet.
FORBES: American Superconductor Would Be Better Off In Brazil