0It is a standardized name for the account book and line of the financial statement, not an idiom. 0-
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01cite10Mister Micawber12cite10It is a standardized name for the account book and line of the financial statement, not an idiom. I presume that its source was something like11i10 Accounts [which are] receivable12i10, but that is merely of historical interest.12blockquote10I understand,02br