<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>110 - Disclosure - ACCOUNTS RECEIVABLE, NET</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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      &lt;b&gt;NOTE 4&amp;#160;&amp;#160;&amp;#160; ACCOUNTS RECEIVABLE, NET&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accounts receivable consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; border-collapse: collapse; font-size: 10pt; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;June 30,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;December 31,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Accounts receivable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                91,531
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                81,497
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Less: Allowance for doubtful debts&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;b&gt;Accounts receivable, net&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
                &lt;b&gt;$&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                &amp;#160;
                91,531
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
                &lt;b&gt;$&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                &amp;#160;
                81,497
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;No allowance was deemed necessary as of June 30, 2013 and December 31, 2012.&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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