查一下资产负债表中流动资产项下，你会看到现金及等价物（CCE或CC&E）。
If you check under current assets on the balance sheet, you will find cash and cash equivalents (CCE or CC&E).
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.
由于这一原因，有价证券通常被认为是仅次于现金的流动资产，并作为流动资产的第二项列示于资产负债表上。
For this reason, marketable securities are usually listed in the balance sheet second among current assets, immediately after cash.
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