應收帳款（簡稱：應收，英語：accounts receivable，縮寫：AR或A/R），是一項會計科目；專指因出售商品或勞務，進而對顧客所發生的債權。
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許多應收帳款的細項有助於進行分析：
參見
註釋
參考資料
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