{"id":728,"date":"2026-07-03T15:21:59","date_gmt":"2026-07-03T06:21:59","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-english\/"},"modified":"2026-10-26T15:35:44","modified_gmt":"2026-10-26T06:35:44","slug":"accounts-receivable-english","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-english\/","title":{"rendered":"\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u306fAccounts Receivable\uff5c\u7565\u8a9eAR\u3068\u4f8b\u6587"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u8868\u73fe\u3068\u4f1a\u8a08\u5b9f\u52d9\u3067\u306e\u4f7f\u3044\u5206\u3051\u3092\u6574\u7406\u3057\u307e\u3059\u3002\u7a0e\u52d9\u30fb\u4f1a\u8a08\u51e6\u7406\u306f\u4f1a\u793e\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u4f7f\u3046\u5834\u5408\u306f\u9867\u554f\u7a0e\u7406\u58eb\u3084\u4f1a\u8a08\u58eb\u306b\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u82f1\u8a9e\u3067\u3069\u3046\u66f8\u304d\u3001Accounts Receivable\u3068AR\u306f\u3069\u3046\u4f7f\u3044\u5206\u3051\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u57fa\u672c\u306e\u8868\u8a18\u306fAccounts Receivable\u3067\u3001AR\u3084A\/R\u306f\u305d\u306e\u7565\u8a9e\u3067\u3059\u3002\u500b\u5225\u306e\u50b5\u6a29\u306b\u306fan account receivable\u3068\u3044\u3046\u5f62\u3082\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d77\u5916\u62c5\u5f53\u8005\u3078\u6b8b\u9ad8\u3092\u4f1d\u3048\u308b\u7d4c\u7406\u62c5\u5f53\u8005\u5411\u3051\u306b\u3001\u5358\u6570\u30fb\u8907\u6570\u306e\u8868\u8a18\u3001\u8cb7\u639b\u91d1\u3068\u306e\u9055\u3044\u3001\u8acb\u6c42\u66f8\u3084\u30e1\u30fc\u30eb\u3067\u4f7f\u3046\u4f8b\u6587\u3092\u793a\u3057\u307e\u3059\u3002Trade Receivables\u3084Other Receivables\u3082\u3001\u4f55\u306e\u53d6\u5f15\u3092\u542b\u3080\u8868\u8a18\u304b\u6574\u7406\u3057\u307e\u3059\u3002\u76f8\u624b\u306e\u5e33\u7968\u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u79d1\u76ee\u540d\u306b\u5408\u308f\u305b\u3066\u3001\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u3084\u671f\u65e5\u3092\u66f8\u304f\u969b\u306b\u4f7f\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/befreework.xsrv.jp\/column\/wp-content\/uploads\/2026\/04\/kotani-profile.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u5c0f\u8c37\u826f\u592a<\/span><\/div><div class=\"c-balloon__body -speaking -border-on\"><div class=\"c-balloon__text\">\n<p>\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u3084\u5165\u91d1\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b\u3068\u304d\u306f\u3001\u4f7f\u3046\u8a00\u8449\u306e\u610f\u5473\u3092\u76f8\u624b\u3068\u305d\u308d\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u82f1\u8a9e\u8868\u8a18\u306f\u77ed\u3044\u8a18\u4e8b\u3067\u4e00\u5ea6\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u6d77\u5916\u53d6\u5f15\u5148\u3068\u306e\u3084\u308a\u53d6\u308a\u3067\u8ff7\u3044\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u79d1\u76ee\u540d\u3092\u63a2\u3059\u306a\u3089\u3001\u307e\u305aAccounts Receivable\u3068AR\u30fbA\/R\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002\u76f8\u624b\u3078\u9001\u308b\u6587\u7ae0\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u6b8b\u9ad8\u3084\u671f\u65e5\u3092\u4f1d\u3048\u308b\u4f8b\u6587\u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id0\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-01\">\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u306fAccounts Receivable<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-01-v5.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-01-v5.webp\" alt=\"\u58f2\u639b\u91d1\uff1dAccounts Receivable\u3002\u58f2\u639b\u91d1\u306fAccounts Receivable\u3001\u7565\u8a9e\u306fAR\u307e\u305f\u306fA\/R\u3067\u3059\u3002\" class=\"wp-image-3306\" width=\"1200\" height=\"844\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-01-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-01-v5-300x211.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-01-v5-1024x720.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-01-v5-768x540.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u82f1\u8a9e\u3067 <strong>Accounts Receivable<\/strong> \u3068\u8868\u8a18\u3057\u307e\u3059\u3002\u8aad\u307f\u65b9\u306f\u300c\u30a2\u30ab\u30a6\u30f3\u30c4\u30fb\u30ec\u30b7\u30fc\u30d0\u30d6\u30eb\u300d\u3067\u3059\u3002\u4f1a\u793e\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u3042\u3068\u3001\u307e\u3060\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u306e\u50b5\u6a29\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:720px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u672c\u8a9e<\/th><th>\u82f1\u8a9e<\/th><th>\u7565\u8a9e<\/th><th>\u610f\u5473<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1<\/td><td>Accounts Receivable<\/td><td>AR \/ A\/R<\/td><td>\u5f8c\u65e5\u5165\u91d1\u3055\u308c\u308b\u672c\u696d\u58f2\u4e0a\u306e\u50b5\u6a29<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u7ba1\u7406<\/td><td>Accounts Receivable Management<\/td><td>AR Management<\/td><td>\u8acb\u6c42\u30fb\u5165\u91d1\u30fb\u6d88\u3057\u8fbc\u307f\u30fb\u56de\u53ce\u306e\u7ba1\u7406<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u62c5\u5f53<\/td><td>Accounts Receivable Clerk \/ AR Specialist<\/td><td>\u7565\u8a9e\u3092\u4f7f\u308f\u305a\u8077\u7a2e\u540d\u3092\u8a18\u8f09<\/td><td>\u5165\u91d1\u7ba1\u7406\u3084\u8acb\u6c42\u7ba1\u7406\u306e\u62c5\u5f53\u8005<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u307e\u305a\u899a\u3048\u308b\u3079\u304d\u8868\u8a18\u306f Accounts Receivable<\/span><\/strong> \u3067\u3059\u3002\u82f1\u8a9e\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u540d\u3068\u3057\u3066 <code>Accounts Receivable<\/code> \u3084 <code>A\/R<\/code> \u304c\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u305d\u306e\u3082\u306e\u306e\u610f\u5473\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u5148\u306b <a href=\"\/column\/accounts-receivable-basics\/\">\u58f2\u639b\u91d1\u3068\u306f\uff1f\u4ed5\u8a33\u30fb\u52d8\u5b9a\u79d1\u76ee\u304b\u3089\u56de\u53ce\u307e\u3067<\/a> \u3092\u8aad\u3080\u3068\u5168\u4f53\u50cf\u3092\u3064\u304b\u307f\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-01\">AR\u30fbA\/R\u306fAccounts Receivable\u306e\u7565\u8a9e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>AR<\/strong> \u3068 <strong>A\/R<\/strong> \u306f\u3001\u3069\u3061\u3089\u3082 Accounts Receivable \u306e\u7565\u3067\u3059\u3002\u82f1\u6587\u30e1\u30fc\u30eb\u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u8868\u8a18<\/th><th>\u4f7f\u308f\u308c\u3084\u3059\u3044\u5834\u9762<\/th><\/tr>\n<tr><td>Accounts Receivable<\/td><td>\u52d8\u5b9a\u79d1\u76ee\u3001\u6b63\u5f0f\u306a\u8cc7\u6599\u3001\u6c7a\u7b97\u66f8<\/td><\/tr>\n<tr><td>AR<\/td><td>\u793e\u5185\u8cc7\u6599\u3001\u7ba1\u7406\u30ec\u30dd\u30fc\u30c8\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/td><\/tr>\n<tr><td>A\/R<\/td><td>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3001\u8acb\u6c42\u7ba1\u7406<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u300cAR balance\u300d\u306f\u58f2\u639b\u91d1\u6b8b\u9ad8\u3001\u300cAR aging\u300d\u306f\u58f2\u639b\u91d1\u306e\u5e74\u9f62\u8868\u3001\u3064\u307e\u308a\u5165\u91d1\u9045\u308c\u306e\u72b6\u6cc1\u3092\u53d6\u5f15\u5148\u5225\u30fb\u671f\u65e5\u5225\u306b\u898b\u308b\u8868\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-02\">account receivable\u306f\u5358\u6570\u306e\u50b5\u6a29\u3092\u6307\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u8a9e\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u3068\u3057\u3066\u306f <strong>Accounts Receivable<\/strong> \u3068\u8907\u6570\u5f62\u3067\u4f7f\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e00\u65b9\u3001\u500b\u5225\u306e1\u4ef6\u306e\u58f2\u639b\u50b5\u6a29\u3092\u6307\u3059\u3068\u304d\u306f <strong>an account receivable<\/strong> \u3068\u5358\u6570\u5f62\u3067\u8868\u73fe\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u3067\u306f\u3001\u500b\u5225\u50b5\u6a29\u3088\u308a\u3082\u52d8\u5b9a\u79d1\u76ee\u5168\u4f53\u3092\u6307\u3059\u5834\u9762\u304c\u591a\u3044\u305f\u3081\u3001\u8ff7\u3063\u305f\u3089 <strong>Accounts Receivable<\/strong> \u3068\u66f8\u304f\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id3\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-02\">Accounts Receivable\u3068\u4f3c\u305f\u82f1\u8a9e\u8868\u73fe\u306e\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-02-v5.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-02-v5.webp\" alt=\"\u53d7\u3051\u53d6\u308b\u5074\u3068\u652f\u6255\u3046\u5074\u3092\u533a\u5225\u3002\u53d7\u3051\u53d6\u308b\u5074\u306fAR\u3001\u652f\u6255\u3046\u5074\u306fAP\u3002\u4f55\u306e\u53d6\u5f15\u3092\u542b\u3080\u8868\u8a18\u304b\u3082\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002\" class=\"wp-image-3307\" width=\"1200\" height=\"950\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-02-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-02-v5-300x238.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-02-v5-1024x811.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-02-v5-768x608.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306b\u306faccounts receivable\u3001\u55b6\u696d\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u50b5\u6a29\u306b\u306ftrade receivables\u306a\u3069\u306e\u8868\u8a18\u304c\u3042\u308a\u307e\u3059\u3002\u53d7\u3051\u53d6\u308b\u5074\u3068\u652f\u6255\u3046\u5074\u3001\u55b6\u696d\u53d6\u5f15\u3068\u305d\u308c\u4ee5\u5916\u306e\u53d6\u5f15\u3092\u533a\u5225\u3057\u3001\u8cc7\u6599\u3067\u4f55\u3092\u542b\u3081\u3066\u3044\u308b\u304b\u306b\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:640px;table-layout:auto;\"><tbody>\n<tr><th>\u82f1\u8a9e\u8868\u73fe<\/th><th>\u65e5\u672c\u8a9e\u306e\u8fd1\u3044\u610f\u5473<\/th><th>\u4f7f\u3044\u65b9<\/th><\/tr>\n<tr><td>Accounts Receivable<\/td><td>\u58f2\u639b\u91d1<\/td><td>\u4f1a\u8a08\u30bd\u30d5\u30c8\u30fb\u7c73\u56fd\u5f0f\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3088\u304f\u4f7f\u3046<\/td><\/tr>\n<tr><td>Trade Receivables<\/td><td>\u58f2\u4e0a\u50b5\u6a29\u30fb\u55b6\u696d\u50b5\u6a29<\/td><td>\u82f1\u6587\u6c7a\u7b97\u66f8\u3067\u3088\u304f\u898b\u308b\u8868\u8a18<\/td><\/tr>\n<tr><td>Receivables<\/td><td>\u50b5\u6a29\u30fb\u672a\u53ce\u91d1\u5168\u822c<\/td><td>\u58f2\u639b\u91d1\u4ee5\u5916\u3082\u542b\u3080\u5e83\u3044\u8868\u73fe<\/td><\/tr>\n<tr><td>Notes Receivable<\/td><td>\u53d7\u53d6\u624b\u5f62<\/td><td>\u624b\u5f62\u30fb\u7d04\u675f\u624b\u5f62\u306a\u3069\u8a3c\u66f8\u4ed8\u304d\u306e\u50b5\u6a29<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u6587\u6c7a\u7b97\u66f8\u3067\u3082Accounts receivable\u306f\u4f7f\u308f\u308c\u307e\u3059\u3002Trade receivables\u3068\u3044\u3046\u8868\u8a18\u3082\u3042\u308b\u305f\u3081\u3001<strong>\u66f8\u985e\u306e\u7a2e\u985e\u3060\u3051\u3067\u8a33\u3092\u56fa\u5b9a\u305b\u305a<\/strong>\u3001\u5bfe\u8c61\u306e\u53d6\u5f15\u3068\u6ce8\u8a18\u306b\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-03\">Trade Receivables\u306f\u55b6\u696d\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u50b5\u6a29<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Trade Receivables<\/strong> \u306f\u3001\u672c\u696d\u306e\u55b6\u696d\u53d6\u5f15\u304b\u3089\u767a\u751f\u3057\u305f\u50b5\u6a29\u3092\u6307\u3059\u8868\u73fe\u3067\u3059\u3002\u65e5\u672c\u8a9e\u3067\u306f\u300c\u58f2\u4e0a\u50b5\u6a29\u300d\u300c\u55b6\u696d\u50b5\u6a29\u300d\u300c\u58f2\u639b\u50b5\u6a29\u300d\u306b\u8fd1\u3044\u8a00\u8449\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u53d7\u53d6\u624b\u5f62\u3084\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff08\u96fb\u5b50\u8a18\u9332\u3067\u767a\u751f\u30fb\u8b72\u6e21\u3092\u7ba1\u7406\u3059\u308b\u50b5\u6a29\uff09\u3092\u542b\u3081\u308b\u6587\u8108\u3082\u3042\u308a\u307e\u3059\u3002\u58f2\u639b\u91d1\u3068\u58f2\u639b\u50b5\u6a29\u306e\u9055\u3044\u3092\u8a73\u3057\u304f\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"\/column\/trade-receivables\/\">\u58f2\u639b\u50b5\u6a29\u3092\u8cc7\u91d1\u5316\u3059\u308b4\u3064\u306e\u65b9\u6cd5<\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-04\">Receivables\u306f\u3088\u308a\u5e83\u3044\u300c\u50b5\u6a29\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Receivables\u306f\u50b5\u6a29\u3092\u307e\u3068\u3081\u3066\u8868\u3059\u540d\u8a5e\u3067\u3059\u3002\u8cc7\u6599\u306b\u3088\u3063\u3066\u3001\u9867\u5ba2\u3078\u306e\u58f2\u639b\u91d1\u3092\u6307\u3057\u305f\u308a\u3001\u8cb8\u4ed8\u91d1\u3084\u305d\u306e\u4ed6\u306e\u672a\u53ce\u984d\u3082\u542b\u3081\u305f\u308a\u3059\u308b\u305f\u3081\u3001\u4f55\u3092\u542b\u3080\u91d1\u984d\u304b\u3092\u6ce8\u8a18\u3067\u78ba\u304b\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3092\u4f1d\u3048\u308b\u3068\u304d\u306f\u3001Accounts Receivable\u306a\u3069\u3001\u76f8\u624b\u304c\u4f7f\u3046\u79d1\u76ee\u540d\u306b\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002Receivables\u3060\u3051\u3092\u4f7f\u3046\u8cc7\u6599\u3067\u306f\u3001\u6ce8\u8a18\u304b\u3089\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u50b5\u6a29\u3092\u78ba\u304b\u3081\u308b\u3068\u884c\u304d\u9055\u3044\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-05\">Accounts Payable\u306f\u8cb7\u639b\u91d1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3068\u30bb\u30c3\u30c8\u3067\u899a\u3048\u305f\u3044\u306e\u304c <strong>Accounts Payable<\/strong> \u3067\u3059\u3002\u3053\u308c\u306f\u8cb7\u639b\u91d1\u3092\u610f\u5473\u3057\u3001\u7565\u8a9e\u306f <strong>AP<\/strong> \u307e\u305f\u306f <strong>A\/P<\/strong> \u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:720px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u672c\u8a9e<\/th><th>\u82f1\u8a9e<\/th><th>\u7565\u8a9e<\/th><th>\u7acb\u5834<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1<\/td><td>Accounts Receivable<\/td><td>AR \/ A\/R<\/td><td>\u5f8c\u3067\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5074<\/td><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>Accounts Payable<\/td><td>AP \/ A\/P<\/td><td>\u5f8c\u3067\u4ee3\u91d1\u3092\u652f\u6255\u3046\u5074<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u53d6\u5f15\u3067\u3082\u3001\u58f2\u308a\u624b\u5074\u3067\u306f\u58f2\u639b\u91d1\u3001\u8cb7\u3044\u624b\u5074\u3067\u306f\u8cb7\u639b\u91d1\u306b\u306a\u308a\u307e\u3059\u3002\u82f1\u8a9e\u3067\u3082 AR \u3068 AP \u306f\u53cd\u5bfe\u306e\u6982\u5ff5\u3068\u3057\u3066\u3088\u304f\u4e26\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-06\">\u58f2\u639b\u91d1\u307e\u308f\u308a\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u82f1\u8a9e\u3067\u4e00\u89a7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306e\u4e00\u89a7\u306f\u3001\u8cc7\u6599\u306b\u8fd1\u3044\u79d1\u76ee\u304c\u51fa\u3066\u304d\u305f\u3068\u304d\u306e\u53c2\u7167\u7528\u3067\u3059\u3002\u58f2\u639b\u91d1\u306e\u82f1\u8a33\u3060\u3051\u3092\u78ba\u304b\u3081\u305f\u3044\u5834\u5408\u306f\u3001Accounts Receivable\u3068AR\u30fbA\/R\u3092\u62bc\u3055\u3048\u3066\u304a\u3051\u3070\u3001\u3053\u306e\u4e00\u89a7\u3092\u5168\u90e8\u899a\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:640px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u672c\u8a9e<\/th><th>\u82f1\u8a9e<\/th><th>\u88dc\u8db3<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1<\/td><td>Accounts Receivable<\/td><td>\u672c\u696d\u58f2\u4e0a\u306e\u672a\u56de\u53ce\u4ee3\u91d1<\/td><\/tr>\n<tr><td>\u58f2\u639b\u50b5\u6a29<\/td><td>Trade Receivables \/ Trade Accounts Receivable<\/td><td>\u58f2\u639b\u91d1\u30fb\u53d7\u53d6\u624b\u5f62\u306a\u3069\u3092\u542b\u3080\u3053\u3068\u304c\u3042\u308b<\/td><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>Accounts Payable<\/td><td>\u4ed5\u5165\u4ee3\u91d1\u306a\u3069\u306e\u672a\u6255\u3044<\/td><\/tr>\n<tr><td>\u672a\u53ce\u5165\u91d1<\/td><td>Other Receivables\u306a\u3069\u3001\u5bfe\u8c61\u53d6\u5f15\u306b\u5408\u3046\u8868\u8a18<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u4ee3\u91d1\u306a\u3069\u3001\u672c\u696d\u4ee5\u5916\u306e\u672a\u56de\u53ce\u984d<\/td><\/tr>\n<tr><td>\u672a\u53ce\u53ce\u76ca<\/td><td>Accrued Revenue<\/td><td>\u5229\u606f\u306a\u3069\u3001\u6642\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u767a\u751f\u3057\u305f\u672a\u53d7\u53d6\u306e\u53ce\u76ca<\/td><\/tr>\n<tr><td>\u524d\u53d7\u91d1<\/td><td>Advances Received \/ Unearned Revenue<\/td><td>\u5148\u306b\u53d7\u3051\u53d6\u3063\u305f\u4ee3\u91d1<\/td><\/tr>\n<tr><td>\u53d7\u53d6\u624b\u5f62<\/td><td>Notes Receivable<\/td><td>\u624b\u5f62\u4ed8\u304d\u306e\u50b5\u6a29<\/td><\/tr>\n<tr><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><td>Allowance for Doubtful Accounts<\/td><td>\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u307f\u306e\u63a7\u9664\u9805\u76ee<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u5143\u5e33<\/td><td>Accounts Receivable Ledger \/ Customer Ledger<\/td><td>\u53d6\u5f15\u5148\u5225\u306e\u58f2\u639b\u91d1\u7ba1\u7406\u53f0\u5e33<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u53ce\u5165\u91d1\u306f\u6587\u8108\u3067\u8a33\u3057\u5206\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002\u672c\u696d\u4ee5\u5916\u306e\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u4ee3\u91d1\u306a\u3069\u306f <strong>Other Receivables<\/strong> \u3068\u3059\u308b\u65b9\u304c\u81ea\u7136\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u4e0a\u3067\u306f\u65e5\u672c\u8a9e\u306e\u300c\u672a\u53ce\u5165\u91d1\u300d\u306b Accounts Receivable \u304c\u5272\u308a\u5f53\u3066\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4ed5\u8a33\u3067\u58f2\u639b\u91d1\u30fb\u672a\u53ce\u5165\u91d1\u30fb\u58f2\u4e0a\u50b5\u6a29\u58f2\u5374\u640d\u3092\u4f7f\u3044\u5206\u3051\u308b\u5834\u5408\u306f\u3001<a href=\"\/column\/factoring-accounting\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4ed5\u8a33<\/a>\u3067\u5177\u4f53\u4f8b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-03\">\u8acb\u6c42\u66f8\u30fb\u82f1\u6587\u6c7a\u7b97\u66f8\u30fb\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306e\u4f7f\u3044\u65b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-03-v5.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-03-v5.webp\" alt=\"\u66f8\u985e\u306e\u7528\u9014\u306b\u5408\u308f\u305b\u3066\u8868\u3059\u3002\u66f8\u985e\u540d\u3060\u3051\u3067\u82f1\u8a33\u3092\u56fa\u5b9a\u305b\u305a\u3001\u76f8\u624b\u306e\u79d1\u76ee\u540d\u3068\u6ce8\u8a18\u306b\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002\" class=\"wp-image-3308\" width=\"1200\" height=\"897\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-03-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-03-v5-300x224.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-03-v5-1024x765.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-03-v5-768x574.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e33\u7c3f\u306e\u79d1\u76ee\u540d\u3092\u793a\u3059\u306e\u304b\u3001\u8acb\u6c42\u66f8\u306e\u672a\u6255\u984d\u3092\u4f1d\u3048\u308b\u306e\u304b\u3067\u3001\u66f8\u304f\u8a9e\u53e5\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<strong>\u82f1\u6587\u6c7a\u7b97\u66f8\u3067\u306f\u3001\u79d1\u76ee\u540d\u3068\u6ce8\u8a18\u3092\u4e00\u7dd2\u306b\u8aad\u3080<\/strong>\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-07\">\u8acb\u6c42\u66f8\u3067\u306fAmount due\u3084Balance due\u3082\u4f7f\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u3067\u300c\u58f2\u639b\u91d1\u300d\u3068\u76f4\u63a5\u66f8\u304f\u5834\u9762\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8acb\u6c42\u66f8\u4e0a\u3067\u306f\u3001\u672a\u6255\u3044\u91d1\u984d\u3068\u3057\u3066 <strong>Amount Due<\/strong> \u3084 <strong>Balance Due<\/strong> \u304c\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u8acb\u6c42\u66f8\u306e\u82f1\u8a9e<\/th><th>\u65e5\u672c\u8a9e\u306e\u610f\u5473<\/th><\/tr>\n<tr><td>Invoice Amount<\/td><td>\u8acb\u6c42\u91d1\u984d<\/td><\/tr>\n<tr><td>Amount Due<\/td><td>\u652f\u6255\u671f\u65e5\u307e\u3067\u306b\u652f\u6255\u3046\u91d1\u984d<\/td><\/tr>\n<tr><td>Balance Due<\/td><td>\u672a\u6255\u3044\u6b8b\u9ad8<\/td><\/tr>\n<tr><td>Payment Due Date<\/td><td>\u652f\u6255\u671f\u65e5<\/td><\/tr>\n<tr><td>Payment Terms<\/td><td>\u652f\u6255\u6761\u4ef6<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u305d\u306e\u3082\u306e\u3067\u306f Amount Due\u3001\u4f1a\u8a08\u5e33\u7c3f\u3067\u306f Accounts Receivable \u3068\u8003\u3048\u308b\u3068\u6df7\u4e71\u3057\u306b\u304f\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-08\">\u82f1\u6587\u6c7a\u7b97\u66f8\u3067\u306fCurrent assets\u306b\u8868\u793a\u3055\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u3001\u901a\u5e38\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e <strong>Current Assets\uff08\u6d41\u52d5\u8cc7\u7523\uff09<\/strong> \u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u82f1\u6587\u6c7a\u7b97\u66f8\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8868\u8a18\u3092\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u82f1\u6587\u6c7a\u7b97\u66f8\u306e\u8868\u8a18<\/th><th>\u65e5\u672c\u8a9e\u306e\u610f\u5473<\/th><\/tr>\n<tr><td>Accounts receivable<\/td><td>\u58f2\u639b\u91d1<\/td><\/tr>\n<tr><td>Trade receivables<\/td><td>\u58f2\u4e0a\u50b5\u6a29\u30fb\u55b6\u696d\u50b5\u6a29<\/td><\/tr>\n<tr><td>Notes receivable<\/td><td>\u53d7\u53d6\u624b\u5f62<\/td><\/tr>\n<tr><td>Allowance for doubtful accounts<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1<\/td><\/tr>\n<tr><td>Net accounts receivable<\/td><td>\u8cb8\u5012\u5f15\u5f53\u91d1\u63a7\u9664\u5f8c\u306e\u58f2\u639b\u91d1<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u58f2\u639b\u91d1\u306f\u8cc7\u7523\u3067\u3059\u304c\u3001\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306f\u73fe\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002\u58f2\u4e0a\u304c\u4f38\u3073\u3066\u3044\u3066\u3082\u3001Accounts Receivable \u304c\u81a8\u3089\u307f\u3059\u304e\u308b\u3068\u8cc7\u91d1\u7e70\u308a\u304c\u82e6\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-09\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306fA\/R Aging\u3082\u91cd\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u3088\u304f\u51fa\u3066\u304f\u308b\u306e\u304c <strong>A\/R Aging<\/strong> \u3067\u3059\u3002\u3053\u308c\u306f\u58f2\u639b\u91d1\u306e\u56de\u53ce\u72b6\u6cc1\u3092\u3001\u652f\u6255\u671f\u65e5\u304b\u3089\u306e\u7d4c\u904e\u65e5\u6570\u5225\u306b\u4e26\u3079\u305f\u8868\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u82f1\u8a9e<\/th><th>\u65e5\u672c\u8a9e\u306e\u610f\u5473<\/th><\/tr>\n<tr><td>A\/R Aging<\/td><td>\u58f2\u639b\u91d1\u5e74\u9f62\u8868\u30fb\u6ede\u7559\u8868<\/td><\/tr>\n<tr><td>Current<\/td><td>\u671f\u9650\u5185<\/td><\/tr>\n<tr><td>1-30 days past due<\/td><td>1\u301c30\u65e5\u9045\u308c<\/td><\/tr>\n<tr><td>31-60 days past due<\/td><td>31\u301c60\u65e5\u9045\u308c<\/td><\/tr>\n<tr><td>Over 90 days past due<\/td><td>90\u65e5\u8d85\u306e\u9045\u5ef6<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A\/R Aging\u3092\u8aad\u3080\u3068\u304d\u306f\u3001<strong>\u671f\u65e5\u30fb\u6b8b\u9ad8\u30fb\u5165\u91d1\u6d88\u8fbc<\/strong>\u306e3\u70b9\u3092\u7167\u5408\u3057\u307e\u3057\u3087\u3046\u3002\u671f\u9593\u5225\u306e\u91d1\u984d\u304b\u3089\u3001\u56de\u53ce\u304c\u9045\u308c\u3066\u3044\u308b\u8acb\u6c42\u3092\u63a2\u3059\u305f\u3081\u306e\u8868\u3067\u3059\u3002<\/p>\n\n\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-04\">\u58f2\u639b\u91d1\u3092\u82f1\u8a9e\u3067\u8aac\u660e\u3059\u308b\u4f8b\u6587<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-04-v5.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-04-v5.webp\" alt=\"\u76f8\u624b\u306b\u4f1d\u3048\u305f\u3044\u5bfe\u8c61\u3092\u4e3b\u8a9e\u306b\u3059\u308b\u3002\u8acb\u6c42\u756a\u53f7\u30fb\u91d1\u984d\u30fb\u671f\u65e5\u3092\u6dfb\u3048\u3001\u76f8\u624b\u306b\u4f1d\u3048\u308b\u6b8b\u9ad8\u3084\u8acb\u6c42\u66f8\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u3087\u3046\u3002\" class=\"wp-image-3309\" width=\"1200\" height=\"851\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-04-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-04-v5-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-04-v5-1024x726.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-04-v5-768x545.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d77\u5916\u53d6\u5f15\u5148\u3084\u82f1\u6587\u30e1\u30fc\u30eb\u3067\u4f7f\u3048\u308b\u4f8b\u6587\u3092\u307e\u3068\u3081\u307e\u3059\u3002\u76f4\u8a33\u3057\u3059\u304e\u308b\u3088\u308a\u3001<strong>\u76f8\u624b\u306b\u300c\u8acb\u6c42\u6e08\u307f\u3060\u304c\u672a\u5165\u91d1\u306e\u91d1\u984d\u300d\u3068\u4f1d\u308f\u308b\u8868\u73fe<\/strong>\u306b\u3059\u308b\u306e\u304c\u30b3\u30c4\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-10\">\u57fa\u672c\u306e\u8aac\u660e\u6587<\/h3>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u672c\u8a9e<\/th><th>\u82f1\u8a9e\u4f8b\u6587<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u6b8b\u9ad8\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u5f8c\u306b\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u4e88\u5b9a\u306e\u91d1\u984d\u3092\u8868\u3057\u307e\u3059\u3002<\/td><td>The accounts receivable balance represents amounts owed by customers after goods or services have been provided.<\/td><\/tr>\n<tr><td>\u3053\u306e\u91d1\u984d\u306f\u58f2\u639b\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/td><td>This amount will be recorded as accounts receivable.<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u306f\u901a\u5e38\u3001\u6d41\u52d5\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/td><td>Accounts receivable are usually classified as current assets.<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-11\">\u8acb\u6c42\u30fb\u5165\u91d1\u78ba\u8a8d\u306e\u4f8b\u6587<\/h3>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u672c\u8a9e<\/th><th>\u82f1\u8a9e\u4f8b\u6587<\/th><\/tr>\n<tr><td>\u8acb\u6c42\u66f8\u306e\u652f\u6255\u671f\u65e5\u306f7\u670831\u65e5\u3067\u3059\u3002<\/td><td>The payment due date for the invoice is July 31.<\/td><\/tr>\n<tr><td>\u3053\u306e\u8acb\u6c42\u66f8\u306f\u307e\u3060\u672a\u5165\u91d1\u3067\u3059\u3002<\/td><td>This invoice is still outstanding.<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><td>Please check the accounts receivable balance.<\/td><\/tr>\n<tr><td>\u5165\u91d1\u78ba\u8a8d\u5f8c\u3001\u58f2\u639b\u91d1\u3092\u6d88\u3057\u8fbc\u307f\u307e\u3059\u3002<\/td><td>We will clear the accounts receivable after confirming the payment.<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u82f1\u8a9e\u30e1\u30fc\u30eb\u3067\u306f\u300c\u58f2\u639b\u91d1\u300d\u3068\u8a00\u3044\u5207\u308b\u3088\u308a\u3001invoice\u3001amount due\u3001outstanding balance \u3092\u4f7f\u3063\u305f\u65b9\u304c\u81ea\u7136<\/span><\/strong>\u306a\u5834\u9762\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-12\">\u793e\u5185\u7ba1\u7406\u30fb\u30ec\u30dd\u30fc\u30c8\u306e\u4f8b\u6587<\/h3>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u672c\u8a9e<\/th><th>\u82f1\u8a9e\u4f8b\u6587<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u9045\u308c\u3066\u3044\u307e\u3059\u3002<\/td><td>The collection of accounts receivable is delayed.<\/td><\/tr>\n<tr><td>90\u65e5\u8d85\u306e\u58f2\u639b\u91d1\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><td>Please review accounts receivable over 90 days past due.<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u306e\u56de\u8ee2\u671f\u9593\u304c\u9577\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/td><td>The accounts receivable turnover period is getting longer.<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-05\">\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u8868\u8a18\u3067\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-05-v5.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-05-v5.webp\" alt=\"\u8868\u8a18\u3060\u3051\u3067\u53d6\u5f15\u306e\u4e2d\u8eab\u3092\u6c7a\u3081\u306a\u3044\u3002AR\u3068AP\u3001\u58f2\u639b\u91d1\u3068\u672c\u696d\u4ee5\u5916\u306e\u672a\u53ce\u984d\u3092\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u306b\u6cbf\u3063\u3066\u533a\u5225\u3057\u307e\u3057\u3087\u3046\u3002\" class=\"wp-image-3310\" width=\"1200\" height=\"908\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-05-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-05-v5-300x227.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-05-v5-1024x775.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-05-v5-768x581.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u8868\u8a18\u3067\u306f\u3001\u6b21\u306e3\u3064\u3092\u9593\u9055\u3048\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-13\">Accounts Payable\u3068\u9006\u306b\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Accounts Payable<\/strong> \u306f\u8cb7\u639b\u91d1\u3067\u3059\u3002\u58f2\u639b\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<strong>AR\u306f\u53d7\u3051\u53d6\u308b\u5074\u3001AP\u306f\u652f\u6255\u3046\u5074<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AR = Accounts Receivable = \u58f2\u639b\u91d1<\/li>\n<li>AP = Accounts Payable = \u8cb7\u639b\u91d1<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u8a9e\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001AR\u3068AP\u304c\u96a3\u306b\u4e26\u3076\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u6700\u521d\u306f\u6df7\u540c\u3057\u3084\u3059\u3044\u3067\u3059\u3002<strong><span class=\"swl-marker mark_yellow\">\u53d7\u3051\u53d6\u308b\u306a\u3089 receivable\u3001\u652f\u6255\u3046\u306a\u3089 payable<\/span><\/strong> \u3068\u899a\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-14\">\u79d1\u76ee\u540d\u306f\u8cc7\u6599\u3067\u4f7f\u3046accounts receivable\u306a\u3069\u306b\u5408\u308f\u305b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u79d1\u76ee\u540d\u3068\u3057\u3066\u58f2\u639b\u91d1\u3092\u8a18\u3059\u3068\u304d\u306f\u3001accounts receivable\u3084trade receivables\u306a\u3069\u3001\u305d\u306e\u8cc7\u6599\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u8868\u8a18\u306b\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002\u76f4\u8a33\u3067sales receivable\u3092\u65b0\u3057\u304f\u4f5c\u308b\u3088\u308a\u3001\u76f8\u624b\u306e\u5e33\u7968\u3084\u7528\u8a9e\u8868\u3092\u305d\u308d\u3048\u308b\u65b9\u304c\u884c\u304d\u9055\u3044\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u79d1\u76ee\u540d\u3092\u4f5c\u308b\u306a\u3089 Accounts Receivable \u3092\u4f7f\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-15\">\u672a\u53ce\u5165\u91d1\u3092\u3059\u3079\u3066accounts receivable\u306b\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u8a9e\u306e\u672a\u53ce\u5165\u91d1\u306f\u3001\u672c\u696d\u4ee5\u5916\u306e\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u672a\u56de\u53ce\u984d\u3092\u6271\u3046\u79d1\u76ee\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306fother receivables\u306a\u3069\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u5408\u3046\u8868\u8a18\u3092\u9078\u3073\u307e\u3059\u3002\u6642\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u767a\u751f\u3057\u305f\u672a\u53ce\u53ce\u76ca\u3092\u6307\u3059accrued income\u3068\u306f\u3001\u53d6\u5f15\u306e\u4e2d\u8eab\u3092\u533a\u5225\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u4ee3\u91d1\u304c\u672a\u5165\u91d1\u306a\u3089Other Receivables\u306a\u3069\u306e\u8868\u8a18\u304c\u5019\u88dc\u3067\u3059\u3002\u6642\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u751f\u3058\u305f\u672a\u53ce\u306e\u5229\u606f\u306a\u3069\u306fAccrued Revenue\u30fbAccrued Income\u306e\u6587\u8108\u3067\u3059\u3002\u65e5\u672c\u8a9e\u306e\u79d1\u76ee\u3060\u3051\u3067\u6c7a\u3081\u305a\u3001\u8cc7\u6599\u306e\u5b9a\u7fa9\u3068\u53d6\u5f15\u5185\u5bb9\u3092\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-06\">\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-06-v5.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-06-v5.webp\" alt=\"\u82f1\u8a33\u30fb\u7565\u8a9e\u30fb\u95a2\u9023\u8a9e\u3092\u78ba\u8a8d\u3002\u79d1\u76ee\u540d\u30fb\u7565\u8a9e\u30fb\u5143\u5e33\u306e\u8868\u8a18\u3092\u3001\u793e\u5185\u30b7\u30b9\u30c6\u30e0\u3068\u76f8\u624b\u306e\u5e33\u7968\u3067\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002\" class=\"wp-image-3311\" width=\"1200\" height=\"851\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-06-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-06-v5-300x213.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-06-v5-1024x726.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-06-v5-768x545.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-16\">Q. \u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u57fa\u672c\u306e\u82f1\u8a9e\u8868\u8a18\u306fAccounts Receivable\u3067\u3059\u3002<strong>\u7565\u8a9e\u306eAR\u30fbA\/R<\/strong>\u3082\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u793e\u5185\u8cc7\u6599\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-17\">Q. Accounts Receivable\u3068Trade Receivables\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u3069\u3061\u3089\u3082\u55b6\u696d\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u50b5\u6a29\u3092\u8868\u3059\u6587\u8108\u304c\u3042\u308a\u307e\u3059\u3002\u82f1\u6587\u6c7a\u7b97\u66f8\u3067\u3082Accounts receivable\u306f\u4f7f\u308f\u308c\u308b\u305f\u3081\u3001\u66f8\u985e\u540d\u3060\u3051\u3067\u56fa\u5b9a\u305b\u305a\u3001\u5bfe\u8c61\u306e\u53d6\u5f15\u3084\u6ce8\u8a18\u306b\u5408\u308f\u305b\u3066\u4f7f\u3044\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-18\">Q. AR\u3068\u306f\u4f55\u306e\u7565\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. AR\u306f Accounts Receivable \u306e\u7565\u3067\u3059\u3002A\/R \u3068\u66f8\u304b\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002AR balance \u306f\u58f2\u639b\u91d1\u6b8b\u9ad8\u3001AR aging \u306f\u58f2\u639b\u91d1\u306e\u5e74\u9f62\u8868\u30fb\u6ede\u7559\u8868\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-19\">Q. \u8cb7\u639b\u91d1\u306e\u82f1\u8a9e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u8cb7\u639b\u91d1\u306e\u82f1\u8a9e\u306fAccounts Payable\u3067\u3001\u7565\u8a9e\u306fAP\u307e\u305f\u306fA\/P\u3067\u3059\u3002\u5f8c\u3067\u4ee3\u91d1\u3092\u652f\u6255\u3046\u5074\u306e\u79d1\u76ee\u3067\u3001\u53d7\u3051\u53d6\u308b\u5074\u306eAccounts Receivable\uff08\u58f2\u639b\u91d1\uff09\u3068\u5bfe\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h3 class=\"wp-block-heading\" id=\"subsection-20\">Q. \u58f2\u639b\u91d1\u5143\u5e33\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u8a00\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u58f2\u639b\u91d1\u5143\u5e33\u306f Accounts Receivable Ledger\u3001\u307e\u305f\u306f Customer Ledger \u3068\u8868\u73fe\u3067\u304d\u307e\u3059\u3002\u53d6\u5f15\u5148\u5225\u306b\u58f2\u639b\u91d1\u306e\u767a\u751f\u30fb\u5165\u91d1\u30fb\u6b8b\u9ad8\u3092\u7ba1\u7406\u3059\u308b\u53f0\u5e33\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n<h2 class=\"wp-block-heading\" id=\"section-07\">\u307e\u3068\u3081\uff5c\u58f2\u639b\u91d1\u306fAccounts Receivable\u3001\u7565\u8a9e\u306fAR\/A\/R<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-07-v5.webp\"><img decoding=\"async\" src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-07-v5.webp\" alt=\"\u307e\u305a\u82f1\u8a33\u3001\u6b21\u306b\u7528\u9014\u3092\u9078\u3076\u3002\u307e\u305a\u58f2\u639b\u91d1\u306e\u82f1\u8a33\u3092\u62bc\u3055\u3048\u3001\u6b8b\u9ad8\u3084\u671f\u65e5\u3092\u4f1d\u3048\u308b\u3068\u304d\u306f\u7528\u9014\u306b\u5408\u3046\u4f8b\u6587\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002\" class=\"wp-image-3312\" width=\"1200\" height=\"954\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-07-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-07-v5-300x239.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-07-v5-1024x814.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-english-h2-07-v5-768x611.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u306f <strong>Accounts Receivable<\/strong> \u3067\u3059\u3002\u7565\u8a9e\u306f <strong>AR<\/strong> \u307e\u305f\u306f <strong>A\/R<\/strong>\u3002\u307e\u305a\u306f\u3053\u306e3\u3064\u3092\u62bc\u3055\u3048\u308c\u3070\u3001\u8acb\u6c42\u66f8\u30fb\u4f1a\u8a08\u30bd\u30d5\u30c8\u30fb\u82f1\u6587\u8cc7\u6599\u306e\u8aad\u307f\u53d6\u308a\u3067\u56f0\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table class=\"has-fixed-layout\" style=\"min-width:520px;table-layout:auto;\"><tbody>\n<tr><th>\u65e5\u672c\u8a9e<\/th><th>\u82f1\u8a9e<\/th><\/tr>\n<tr><td>\u58f2\u639b\u91d1<\/td><td>Accounts Receivable<\/td><\/tr>\n<tr><td>\u58f2\u639b\u50b5\u6a29<\/td><td>Trade Receivables<\/td><\/tr>\n<tr><td>\u8cb7\u639b\u91d1<\/td><td>Accounts Payable<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u5143\u5e33<\/td><td>Accounts Receivable Ledger<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u6b8b\u9ad8<\/td><td>Accounts Receivable Balance<\/td><\/tr>\n<tr><td>\u58f2\u639b\u91d1\u5e74\u9f62\u8868<\/td><td>A\/R Aging<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u3001\u82f1\u8a9e\u8868\u8a18\u3092\u899a\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u56de\u53ce\u671f\u65e5\u3068\u6b8b\u9ad8\u7ba1\u7406\u304c\u5927\u5207\u3067\u3059\u3002\u58f2\u639b\u91d1\u306e\u57fa\u672c\u3084\u4ed5\u8a33\u3092\u8a73\u3057\u304f\u78ba\u8a8d\u3057\u305f\u3044\u65b9\u306f\u3001<a href=\"\/column\/accounts-receivable-basics\/\">\u58f2\u639b\u91d1\u3068\u306f\uff1f\u4ed5\u8a33\u30fb\u52d8\u5b9a\u79d1\u76ee\u304b\u3089\u56de\u53ce\u307e\u3067<\/a>\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u8a9e\u8868\u8a18\u3092\u6574\u7406\u3057\u305f\u3046\u3048\u3067\u58f2\u639b\u91d1\u306e\u8cc7\u91d1\u5316\u3082\u691c\u8a0e\u3059\u308b\u5834\u5408\u306f\u3001<strong>\u8907\u6570\u793e\u306e\u624b\u6570\u6599\u30fb\u6700\u7d42\u5165\u91d1\u984d\u30fb\u5165\u91d1\u4e88\u5b9a\u65e5<\/strong>\u3092\u6bd4\u3079\u3001\u81ea\u793e\u306e\u5fc5\u8981\u984d\u3068\u671f\u9650\u306b\u5408\u3046\u4f1a\u793e\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"headline\":\"\u58f2\u639b\u91d1\u306e\u82f1\u8a9e\u306fAccounts 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