有關會計科目名稱的用法

Amount receivable by the company
應收票據 means the bills receivable i.e. normally money to be received from the trade debtors via the bills of exchange.
應收帳款 means the money receivable from trade debtors., The settlement could be in cheques, cash or bank transfers etc.
其他應收款 amount receivables from non-trade debtors e.g. payment on behalf. etc,
預付費用 Expenses paid in advance and not for this accounting period e.g. prepaid rent.

Amount payable by the company
應付票據,應付帳款,其他應付款,預收費用.

應收票據= promissory note receivable,
應收帳款= Trade receivable,
其他應收款= Other receivable,
預付費用= Prepayment,
應付票據= promissory note payable,
應付帳款= Trade payable,
其他應付款= Other payable,
預收費用= Accruals.