Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.
能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
Most emerging economies have run current account surpluses in this cycle - but their assets are likely to be sold off along with the others.
绝大部份的新兴经济体在本轮都在资本项目下有盈余，但是这也使得他们的资产被廉价的出售了。
应用推荐