Accounts receivables consist of the short-term obligations owed to the company by its clients.
应收账款包括公司客户欠公司的短期债务。
If one can discount receivables at 100 per cent, one would of course exchange that for a bank deposit.
如果人们可以全部贴现应收账款，那么他当然会将之转换为存单。
Losses from uncollectible receivables tend to be greater during periods of recession than in periods of growth and prosperity.
经济萧条期的坏账损失通常会比经济增长、繁荣期的损失要大。
The item of operating receivables;
经营性应收项目；
Are you perplexed by account receivables?
你是否受应收账款的困扰？
The worst business is one that has a lot of receivables.
最差的就是那些有很多应收账款的生意。
Working capital not in cash form, i. e. receivables and inventories.
非现金形式的流动资金，如应收款和库存。
The higher the turnover rate the more liquid the company's receivables.
该周转率越高，公司的应收账款流动性越强。
The receivables, therefore, are not stated at estimated net realizable value.
因此应收款不反映预计的可实现净值。
At the same time they are getting 80% of their receivables in cash immediately.
与此同时，他们还能马上获得对应于应收账款80%的现金。
Therefore, it is of great significance to study the system of receivables management.
所以研究与开发应收账款管理系统具有非常重要的意义。
Deal with issues related to ordering, such as reconciliation of accounts payable and receivables.
处理与订货相关的问题，如应付和应收账款的核对等。
The company may draw a certain percentage of provisions to cover the debts in its accounts receivables.
企业可提取一定比例的准备金，用于核销其应收账款的呆帐损失。
In the Quick ratio, the Quick assets are cash, marketable securities (short-term investments), and net receivables.
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。
If the offer of account receivables has a good prospect, company should relax credit conditions to increase credit sales.
如果应收账款赊销有着良好的盈利前景，就应当放宽信用条件增加赊销量。
Test of details may be appropriate to gain information about account balances, for example, inventory or trade receivables.
细节测试则适用于获取账户余额的相关信息，例如存货或应收账款。
At last, the thesis put forward somespecific suggestions for the improvement of receivables management in constructioncompanies.
文章最后对建筑施工企业的应收账款管理，提出了具体的改善建议。
A large number of enterprises have critical cash flow and even got into financial crisis because of disappointing receivables management.
许多企业因应收账款管理不善导致现金流紧张，甚至陷入财务危机。
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Have ironclad financial discipline. Collect on your receivables when they are due and make sure your paper profits translate into cash at the bank.
要严格控制财务，应收账款到期了就要收款，并确实让账面获利转换成银行户头中的现金。
Have ironclad financial discipline. Collect on your receivables when they are due and make sure your paper profits translate into cash at the bank.
要严格控制财务，应收账款到期了就要收款，并确实让账面获利转换成银行户头中的现金。
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