因此应收账款被划分为流动资产，在资产负债表中仪排在现金和短期有价证券之后。
Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities.
但现在大部分企业使用电脑软件，编制月度应收账款账龄分析表又快又容易。
Today, however, most businesses have computer software that quickly and easily prepares monthly aging schedules of accounts receivable.
这种方法有时被称为资产负债表法，因为它侧重于对资产负债表中应收账款的正确评估。 收藏。
This method is sometimes called the balance sheet approach, because the method emphasizes the proper balance sheet valuation of accounts receivable.
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