In two of my dictionaries (Shougakukan and Nelson’s Japanese Character Dictionary) 入金is described as （金が画入ること）receipt of money, money received, receipts and (支払う) payment of money

So, receipt = money in and payment = money out.
(receivables and payables) In two of my dictionaries (Shougakukan and Nelson’s Japanese Character Dictionary) 入金is described as （金が画入ること）receipt of money, money received, receipts and (支払う) payment of money

So, receipt = money in and payment = money out.
(receivables and payables)

The word order in English is usually "payables" followed by "receivables."

alternatives:
Payables/receivables business operations
Payables & receivables operations









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Note added at 7 hrs (2010-04-08 08:46:40 GMT)
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Excuse me, up there I put "金が画入ること" It should be 金が入ること。(Don't quite know how that happened.)

As a student of finance, I always thought that 入金 means receiving the payment in your bank account (or for that matter receiving the payment in cash).

Accounts receivables (売掛金) for me was essentially the amount that I have recorded as a sale in my P&L (Profit and loss) account but for which I have not been paid yet (i.e. 未収入金）.

For example, I delivered a translation project worth US$ 100 on April 15. In that case my ledger entries would be as follows:

Sales (売上高）　+ 100 (this will be reflected in my P&L)

Account receivable (売掛金）+ 100 (this will be reflected in my BS (balance sheet))

Now let us say that I get paid for this project on May 31, 2010. I would make following ledger entries to reflect this:

Account receivable (売掛金): -100 (balance sheet)
Cash: +100 (balance sheet)

In that sense, 売掛金(account receivables) and 入金（cash receipts) two related but different things. 買掛金（account payable) is again a different item altogether.

Search google for "credit management system" + "receivables" + "cash receipts".

I am keen to hear what others have to say about this.