Receivable account is a kind of claimable income by selling goods in stock on credit, through which enterprises can promote their market share and increase profit.

应收账款是企业为了占领市场，增加利润，以赊销方式销售存货所形成的尚未收回的收入款项。

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Transmitting Debt into stock"means that the claimable assets and debt between banks and enterprises are changed into the relationship of stock holder and stock holdee."

债转股是将银行与企业的债权债务关系转化为持股与被持股关系。

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If the Vessel is under repair during part only of a period for which a return is claimable, the return shall be calculated prorata to the number of days under (1) and (2) respectively.

如果保险船舶修理期间，仅部分时间属于可退保险费期间，退费应分别按照本第23.1.2项中(1)和(2)两分项中的日数比例计算。

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