money that a company has not yet received from customers who owe it money, as recorded in the company's accounts: پولی که یک شرکت هنوز از مشتریانی که به آن بدهکار هستند دریافت نکرده، در حالی که در حساب های شرکت ثبت شده است. ... [مشاهده متن کامل]
بدهی دفتری A company is able to charge its book debts as security for a loan. So there was a prohibition on dealing with the book debts before collection of them.