Account Payable & Account Receiable....

1)Account payable即係須繳債項，Account Receiable即係應收債項。
即係好似A君爭你錢，佢就係你ge Account receiable的其中一個debtors。所欠債款ge數就係A/R。
如果你爭B君錢，B君就係你ge Account payable的其中一個Creditors。所欠債款ge數就係A/P。

2)A/R係你ge asset，所以應該係Debit side，試想，當債仔(debtor)還錢比你果陣double entry係 Dr BANK Cr A/R，所以A/R係debit side。
而Account payable就會係credit side。情況係A/R相反就係啦。當你還錢比Creditor，你ge bank/cash就會有支出，即 Dr account payable，Cr bank/cash，所以佢係Credit side。

3)呢個我o係問題2講左，A/P(你還錢比債主，即dr A/P cr bank/cash。
債仔還錢比你，即Dr bank/cash Cr account receiable

4)A/R即係債仔，佢要還錢比你，所以係asset。A/P即係債主，你要還錢比佢，所以係liabilities。

p.s)係咪current要用時間性界定，
長個一年都唔變ge就唔係current，一定要短過一年，(例:債仔一年內還錢)

(1) Account Payable 是叫 "應付賬" Account Receivable 是叫 "應收賬"
(2) & (3) A/P happening 是 when purchase goods from suppliers, so DR: PURCHASE CR: A/P, if during make payment to vendor = DR: A/P CR: BANK, then you may found A/P = ZERO.

(4) B/S A/P 是 current liabilities item, A/R 才是 Current Assets (because profit will be earning by Sales goods)

Hope it can help you!