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.

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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.

youdao

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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