Tham khảo Các khoản phải thu

  1. "Accounts Receivable (A/R or AR)". Business Literacy Institute. 9 January 2015. Retrieved 14 April 2021.
  2. Belverd E. Needles, Marian Powers, Susan V. Crosson. (2010) Financial and Managerial Accounting, p. 373.
  3. Menkinoski, Goce (2016). "Accounts Receivable Management" (PDF). International Journal of Sciences. S2CID 156172523.
  4. "Allowance for doubtful accounts definition".
  5. HM Revenue & Customs. "Company Taxation Manual". Archived from the original on 2009-04-18. Retrieved 2008-11-01.