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accounts receivable
固定会计术语；receivable 后置修饰 accounts，整体作复数名词，谓语动词用复数。
Accounts receivable are listed as current assets on the balance sheet.
应收账款在资产负债表中列为流动资产。
应收的
先理解核心含义，再看它在真实句子里的用法。
应收的
awaiting payment
Accounts receivable are listed as current assets on the balance sheet.
应收账款在资产负债表中列为流动资产。
可收取的,尤指债权人视角下的应收债务。
Capable of being received, especially of a debt, from the perspective of the creditor.
The company's receivables increased by 15% last quarter.
该公司的应收账款上一季度增加了15%。
The company recorded a receivable of $5,000 from the sale.
该公司记录了一笔来自这笔销售的5000美元应收账款。
The accountant is reviewing the receivables to prepare the monthly report.
会计正在审查应收账款，以便编制月度报告。
固定会计术语；receivable 后置修饰 accounts，整体作复数名词，谓语动词用复数。
Accounts receivable are listed as current assets on the balance sheet.
应收账款在资产负债表中列为流动资产。
作名词时通常用复数形式，指多项应收款项；单数形式较少见。
The firm sold some of its receivables to improve cash flow.
该公司出售了部分应收账款以改善现金流。
Not this
Your suggestion is receivable.
Use this
Your suggestion is acceptable.
receivable 意为“应收的、可收到的”，如应收账款；表示“可接受的”应用 acceptable。此错误源于中文“可接受”的直译，混淆了同源形容词。
Not this
The company has a lot of receivable.
Use this
The company has a lot of receivables.
作名词时 receivable 是可数名词，表示“应收款项”时常用复数 receivables；这里不能用单数不可数形式。
Not this
The bill is receivable at the end of the month.
Use this
The bill is payable at the end of the month.
受款方“应收”用 receivable，付款方“应付、应支付”用 payable。主语是账单，强调到期应付款，所以用 payable。
Focus on the distinctions below. Other candidates are kept compact until a reliable usage note is available.
应收账款
The company's accounts receivable increased this quarter.
该公司本季度的应收账款增加了。
应收票据
Notes receivable are recorded at face value.
应收票据按面值入账。
应收贸易款项
Trade receivables are due within 30 days.
应收贸易款项应在30天内支付。
应收账款周转率
We calculated the receivable turnover to assess liquidity.
我们计算应收账款周转率以评估流动性。
其他应收款
Other receivables include employee advances.
其他应收款包括员工预支款。
应收账款的收回
The company improved collection of receivables.
公司改善了应收账款的收回。
Use receivable naturally, then get feedback on meaning, tone, grammar, and phrasing.
Revisit a common error or keep this word in your review list.
记法：receive（收到）+ able（可…的）→ 尚未收到但应该收到的钱，即“应收的”。与 payable（应付的）相对。
语域：formal 常见场景：accounting、financial statements、business correspondence 该词多用于正式或商务场合，常见于会计与财务文件中，如 accounts receivable（应收账款）；日常口语中较少使用。
与 receivable（/riˈsiːvəbl/）押韵的词有 conceivable、perceivable（同为 /siːvəbl/），以及 believable、achievable、retrievable（同为 /iːvəbl/）。注意 available 拼写像 receivable，但读作 /əˈveɪləbl/，并不押韵。
Dictionary facts from ECDICT, WIKTIONARY.