过账前会计科目结算及试算表预览。

Account balance trial balance preview before Posting.

我们本月在系统中添加了会计科目：银行存款-外债户。

This month, we have added the following accounting item to the system: Bank Deposit - Foreign Debt account.

企业基本上没有对信用风险的管理措施，应收账款只是作为一个会计科目进行简单的记账式管理。

There isn't any credit management system or measures in most Chinese export corporations, accounts receivables is just managed as a common account.