以下为句子列表：
英文: A promi ory note is regarded as notes receivable for the payee and notes payable for the maker.
中文: 本票对受款人来说是应收票据，对出票人来说则是应付票据。
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英文: A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
中文: 本票对受款人来说是应收票据，对出票人来说则是应付票据。
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英文: Notes receivable are more formal than accounts receivable.
中文: 应收票据比应收帐款更正式。
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英文: Notes receivable due within one year or less are current assets and those notes due beyond one year are long-term receivables.
中文: 一年或一年以内到期的应收票据是流动资产，期限超过一年的项目是长期应收项目。
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英文: Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are cla ified as current a ets and are recorded at face value.
中文: 能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
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