其實sale ledger等唔等於account receivable﹖

SALE LEDGER 不等於 ACCOUNTS RECEIVABLE。
SALE LEDGER : 顧客購買貨物的時候, 可以ON CREDIT, 亦可以支付現金; 從 SALE LEDGER 中, 可以粗略看到營運的銷售數額。
ACCOUNTS RECEIVABLE: 包括客户 ON CREDIT的購買貨物、客戶付款結帳、可能有 DEBIT NOTE 或 CREDIT NOTE、壞帳或準備壞帳等等項目。
簡單而言, 在一個財政年度裡, 如果, 公司的財務政策, 是只收現金的話, SALE LEDGER 不會等於零; 但是, ACCOUNTS RECEIVABLE 卻會等於零。
希望上述的解釋, 可以幫到你。

Yes, account receivable = debtors
USA accountancy calls debtors as account receivable
賣貨:
Record the trade in sales day book

Then Posting the total amount of sales from day book to ledger and the separate amounts to different debtors accounts.
Dr. Debtors in Sales Ledger
Cr. Sales in General Ledger