Receivables are the amounts of money that other people or companies still owe you. In a company’s books they usually sit under accounts receivable: sales you have already made, invoices you have already sent, cash that has not arrived yet.

Receivables應收帳款 are是 the amounts of money that other people or companies still owe you其他人或公司還欠你的錢。In a company's books在公司的帳本裡 they usually sit under accounts receivable它們通常歸在「應收帳款」這個項目下：sales you have already made已經做成的銷售、invoices you have already sent已經開出的發票、cash that has not arrived yet還沒進帳的現金。

The word is almost always plural in this sense — you talk about a firm’s receivables, not “a receivable,” unless you mean one item in that pile. It is accounting English, used in offices, banks, and news about business health.

The word is almost always plural in this sense這個字在這個意思下幾乎都用複數——you talk about a firm's receivables你會說一家公司的receivables，not "a receivable,"而不是說「a receivable」，unless you mean one item in that pile除非你指的是那一堆裡的其中一筆。It is accounting English這是會計英文，used in offices, banks, and news about business health用在辦公室、銀行，以及報導企業財務狀況的新聞裡。

High receivables can mean strong sales — or slow payers. Though actually, receivables are still only a promise of money, not money in the bank.

High receivables應收帳款很高 can mean可能代表 strong sales銷售強勁——or slow payers也可能代表客戶付款慢。Though actually不過其實，receivables are still only a promise of money應收帳款終究只是一個「會拿到錢」的承諾，not money in the bank不是已經進到銀行裡的錢。