account concept一問

I think you should have a clear concept of what kind of debtors are they. They may be the trade debtor ( Customer ) or non-trade ( Other ).
If they are all on trade, you have to group this under Trade Debtors or Trade Receivables in the Balance Sheet.
If they are all on non-trade nature, you have to group it under Other Debtors or Sundry Debtors.
If A and B are of different kind of debtors, they then have to be shown separately under different grouping - Trade Debtors or Other Debtors where appropriate.

Debtor 是欠你錢的人/公司

Accounts Receivables 應收賬 (can classified into Trade, non-Trade) is the account on the Balance Sheet.

For individual debtor's balance and movements, you will record in [subledger] 子賬目, then group these debtor balances into the Receivables account.

我想問下有無一個account 叫"Debtors"
answer: 有, [借方]即欠你公司錢既人或公司

比如一間公司有兩個debtors, A 和B
在年尾，A 和B 的account 會否先transfer 去一個叫
"Debtors" 再transfer 去bal sheet?
answer: 係