Thai term (edited): �١˹���ʴ���Ҥҵ��ᨧ˹���ط�Ԩҡ�������˹��ʧ��¨��٭

I believe there are some typos in your Thai sentence. In a balance sheet or a note to the financial statements, it is likely to be:

Å١˹ÕéáÊ´§ã¹ÃÒ¤ÒµÒÁãºá¨é§Ë¹ÕéÊØ·¸Ô¨Ò¡¤èÒà¾×èÍ˹ÕéʧÊѨÐÊÙ­

Accounts receivable balance valued (at cost) based on (the actual) invoice amounts (but) net of allowance for doubtful debts

When I have tried everything way to collect my debt and still don't get paid, I give it to the debt collectors. There are costs and risks involved when I do that. When the auditors come in for an audit, in order to present my balance sheet in a more "true and fair" view, I have to allow for these risks and expenese, so my 300,000 is no longer 300,000 although according to the invoices that I issued it was 300,000. These estimated potential loss I call it "allowance for doubtful debts", sometimes worked out to be a percentage of the total debt I need to collect. So when I put 250,000 on my balance sheet as my accounts receivable, it was true that the value of my receivables is based on my invoice amounts; however, I have allowed for a certain portion of the original amount to take care of this "allowance". I end up telling my shareholders that I only have 250,000 of receivables. In some English speaking countries accounts receivables are simply called receivables or debtors. In a finance company it could well be notes receivable.