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將Receivable 和Payable 兩個詞稍加比較，不難發現它們後面的四個字母相同，都有－able ，這是英語詞彙構成的後綴之一。accounts receivable（應收帳款）、accounts payable （應付帳款）、notes receivable（應收票據）、notes payable（應付票據）。下面舉出幾個句子來操練一下這幾個會計詞彙：
1． A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer．
有很多賒購客戶的企業應設置一個應收帳款總分類帳戶，登記所有賒購客戶欠的貨款，並為每個賒購客戶設置一個明細帳戶。
2． Accounts Receivable are often classified as current assets．
應收帳款通常歸入流動資產。
3． Accounts receivable arise when a business sells goods and service on credit．
當企業以賒帳方式銷售產品或提供服務時，就產生應收帳款。
4． A promissory note is regarded as notes receivable for the payee and notes payable for the maker．
本票對受款人來說是應收票據，對出票人來說則是應付票據。
5． Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value．
能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，並按面值入帳。
6． Accounts payable and notes payable are typical example of current liabilities．
應付帳款和應付票據是流動負債的典型例子。
7． As stated above， accounts payable and notes payable are usually created by a company's economic activities， such as purchases of merchandise and services received in the normal course of business．
如前所述，應付帳款和應付票據通常產生於企業的經營活動，例如在正常經營過程中的賒帳購買商品和接受服務。
Prepaid（預付的） 這個詞和前面的Pay 關係非常密切，實際上就是在pay 的過去分詞paid 前加上一個前綴pre－，這個前綴表示「前、預先」之意，合起來就是「預付的」。例如：
8． Assume that a business paid a $1200 premium on April 1 for one year's insurance in advance． This represents an increase in one asset （prepaid expense） and a decrease in another asset （cash）． Thus， the entry would be ：
Dr． Prepaid Expenses—Prepaid Insurance $1200
Cr． Cash $1200
假設，一個公司4月1日支付了1200美圓的保險費預付一年的保險費。這意味著一種資產（預付費用）的增加，另一種資產（現金）的減少。因此，會計分錄應為：
借：預付費用—預付保險費 1200美元
貸：現金 1200美元
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