Account Receivable (应收账款):  An account receivable is a current asset resulting from selling goods or services on credit account.

Note Receivable  (应收票据) :  A note receivable is an asset of a company,  bank or other organization that holds a written promissory note from another party.

Unearned Revenue (预收账款) :  The unearned revenue is a liability account that reports amounts received in advance of providing goods or services, whose balance is decreased and a revenue account is increased.

Cost of goods sold(销售成本):  Cost of goods sold is usually the largest expense on the incom estatement of a company selling products or goods. Cost of goods sold is a general ledger account under the perpetual inventory system.