In the Quick ratio, the Quick assets are cash, marketable securities (short-term investments), and net receivables.

在速动比率中，速动资产是指现金、可市场交易的证券(短期投资)和应收账款净额。

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If the firm's operation exhibits a seasonal pattern, the average net receivables can be computed by using the 4 season balances or 12 monthly balances.

如果企业的经营具有季节性，平均应收账款净额可以根据4个季度或12个月份的余额计算。

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Roughly speaking, cash flow from operations is defined as net income plus depreciation, plus decreases in receivables and inventory, plus increases in accounts payable and deferred taxes payable.

FORBES: Magazine Article

Graham liked to buy companies for less than net current assets, meaning cash, inventory and receivables minus all obligations.

FORBES: Investment Guide