Marc Brunet Aug 21, 2015:

re: "accounts receivables" (2/2) In English, 'accounts receivables' tends to denote corporate accounts, -- usually big ones which justify the assignment of an 'Account(s) Manager' to look after specific and important ones --. In fact, this seems to be the interpretation you derive from your own cultural context, when you wonder whether that phrase does not, after all, refer to 'VIP accounts receivables'.

To conclude, without access to the full context to evaluate how this original wording actually functions, isn't it wiser not to presume, off the cuff, what the source's intended nuance actually is. A such, our offerings can, in such a case, only be tentative and provisional and to be finalised by the Asker, with the benefit of access to the full context. However, the more options are presented, and the more diverse the angles they come from, the better and more stimulating and comprehensive they are for the Asker to pick from and settle the issue. Don't think so?
Cheers, and thanks for your pertinent point :-)

Marc Brunet Aug 21, 2015:

re: "accounts receivables" (1/2) You do have a point, Port City. Given the distinction raised by Raitei-san, certain services even delivered in the direct execution of a sale or the completion of a project (shipment and insurance of goods, for instance) are classified as 'non-account related' and referred to as 'trade receivables'.
On the other hand, receivables related to 'accounts' do refer to amounts due by specific customers or client organisations (Anything else?) So, as you point out, the Japanese noun phrase queried can be considered redundant.

You stricter stance on this is a welcome surprise because I find Japanese expression so fuzzy occasionally, that I am prepared to compromise on the original surface expression as long as the intended meaning remains perfectly delineated. Now, in this case, this extra qualification (得意先) is not pointless:
Focusing on the 'destination' rather than the category of the recipient makes possible the use of a more generic term that avoids distinguishing between individual, and corporate, clients, and includes them all regardless of status.

Port City Aug 21, 2015:

Sorry for my late comment, but I just wonder why they put 得意先 in the term. The reason I wonder is because 売掛金/accounts receivables/trade receivables all mean credit given to "customers". Unless the term is used for VIP accounts receivables (but probably that's not the case), I don't think it's necessary to put "client" (or rather "VIP") in front of "accounts receivable" because it is understood that the accounts are related to customers.