如果企业的经营具有季节性，平均应收账款净额可以根据4个季度或12个月份的余额计算。
If the firm's operation exhibits a seasonal pattern, the average net receivables can be computed by using the 4 season balances or 12 monthly balances.
如果企业的经营具有季节性，平均应收账款净额可以根据4个季度或12个月份的余额计算。
If the firm's operation exhibits a seasonal pattern, the average net receivables can be computed by using the 4 season balances or 12 monthly balances.
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