Notes receivable - Uketori Tegata (English spelling)

Japanese: 受取手形 - うけとりてがた（英語表記）notes receivable

This refers to bills receivable that arise from normal transactions with customers, and all bills that are accepted as collections of sales proceeds or accounts receivable from a third party are considered bills receivable. In contrast, bills receivable that arise from the sale of fixed assets or securities, or other transactions that are not normal transactions, are not included in bills receivable, but are displayed with a separate appropriate name that indicates their content. For example, if money is lent using bills as collateral, it is called a bill loan. However, if the amount is less than 1% of the total assets, it may be included in bills receivable.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

得意先との通常の取引に基づいて発生した手形債権をいい，売上代金あるいは売掛金の回収として他人が支払人である手形を受入れた場合すべて受取手形とする。これに対し固定資産や有価証券の売却，その他通常の取引以外の取引から生じた手形債権は受取手形には含めず，別にその内容を示す適当な名称をつけて表示する。たとえば手形を担保として金銭を貸付ける場合は手形貸付金とする。ただし金額が資産総額の1%以下であれば受取手形に含めてもさしつかえない。

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