Receivable 、Payable和 Prepaid

將Receivable 和Payable 兩個詞稍加比較，不難發現它們后面的四個字母相同，都有-able ，這是英語詞匯構成的后綴之一。這個詞綴緊接在動詞之后，使動詞變成形容詞，表示“能夠......、適于......、可......、應......”。Receive（收到、接受）加上- able 成為receivable，其意義也相應成為“能收的、應收的”；同樣pay（付款、支付）加上-able 也相應成為“應付的”。這里要特別提到的是，動詞后綴有-able 所形成的形容詞，和一般形容詞不同，在修飾名詞時，它不在名詞之前而在名詞之后。例如accounts receivable（應收賬款）、accounts payable （應付賬款）、notes receivable（應收票據）、notes payable（應付票據）。下面舉出幾個句子來操練一下這幾個會計詞匯：

　　1. A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.

　　有很多賒購客戶的企業應設置一個應收帳款總分類賬戶，登記所有賒購客戶欠的貨款，并為每個賒購客戶設置一個明細賬戶。

　　2. Accounts Receivable are often classified as current assets.

　　應收賬款通常歸入流動資產。

　　3. Accounts receivable arise when a business sells goods and service on credit.

　　當企業以賒賬方式銷售產品或提供服務時，就產生應收賬款。

　　4. A promissory note is regarded as notes receivable for the payee and notes payable for the maker.

　　本票對受款人來說是應收票據，對出票人來說則是應付票據。

　　5. Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.

　　能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，并按面值入賬。

　　6. Accounts payable and notes payable are typical example of current liabilities.

　　應付賬款和應付票據是流動負債的典型例子。

　　7. As stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business.

　　如前所述，應付賬款和應付票據通常產生于企業的經營活動，例如在正常經營過程中的賒賬購買商品和接受服務。

　　Prepaid（預付的） 這個詞和前面的Pay 關系非常密切,實際上就是在pay 的過去分詞paid 前加上一個前綴pre-，這個前綴表示“前、預先”之意，合起來就是“預付的”。例如：

　　8. Assume that a business paid a $1200 premium on April 1 for one year's insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be :

　　Dr. Prepaid Expenses—Prepaid Insurance $1200

　　Cr. Cash $1200

　　假設，一個公司4月1日支付了1200美圓的保險費預付一年的保險費。這意味著一種資產（預付費用）的增加，另一種資產（現金）的減少。因此，會計分錄應為：

　　借：預付費用—預付保險費 1200美元

　　貸：現金 1200美元