（）、按时收回账款是应收账款管理的最终目标。

坏账收回是指已确认为坏账的应收账款又被收回。

坏账收回是指已确认为坏账的应收账款又被收回。

审计人员在审查应收账款的可收回金额时，应采取的审计程序是（  ）。

可以在（）阶段采用Make-or-buy决策分析。

Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

“应收账款”账户期末余额如果在贷方，反映企业尚未收回的应收账款。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

丁公司根据应收账款信用风险决定，各年坏账计提比例均为年末应收账款余额的8%。该公司计提坏账准备的第一年年末应收账款余额为850000元；第二年客户甲单位所欠20000元按规定确认为坏账，应收账款年末余额为950000元；第三年客户乙单位破产，所欠款项中有6000元无法收回，确认为坏账，年末应收账款余额为900000元；第四年已冲销的甲单位所欠20000元账款又收回15000元，年末应收账款余额为1000000元。则该公司在四年内对应收账款计提坏账准备累计应计入资产减值损失的金额为（）元。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。