在速动比率中，速动资产是指现金、可市场交易的证券(短期投资)和应收账款净额。
In the Quick ratio, the Quick assets are cash, marketable securities (short-term investments), and net receivables.
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.
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
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