会计用语，指现金或可以马上转换成现金的东西，如短期应收账款。
An accounting term meaning cash or those things which can be readily converted to cash, such as short term accounts receivable.
实践证明，企业应收账款管理是否有效，不仅直接关系到企业资金周转效率，也会影响其会计信息的质量。
Empirical evidence show that, the efficiency of capital turnover as well as the quality of accounting information depends on whether the enterprise can effectively manage the accounts receivables.
这个会计分录是借记“现金”和贷记“应收账款款-太阳风公司”。
This entry will debit Cash and credit Accounts Receivable -- Solarwind Company.
实际审计工作中发现，会计舞弊有多种方式，而利用应收账款舞弊是其常用的方法之一。
Discovers, accountancy embezzling to have various ways in the actual audit work, but make use of the accounts receivable to embezzle is one of its in common use methods.
企业基本上没有对信用风险的管理措施，应收账款只是作为一个会计科目进行简单的记账式管理。
There isn't any credit management system or measures in most Chinese export corporations, accounts receivables is just managed as a common account.
企业基本上没有对信用风险的管理措施，应收账款只是作为一个会计科目进行简单的记账式管理。
There isn't any credit management system or measures in most Chinese export corporations, accounts receivables is just managed as a common account.
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