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.
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