Transactions in which a business either sells its accounts receivable to a financial institution (often called a factor) or borrows money by pledging its accounts receivable as collateral.

在这种交易中，企业或者把应收账款卖给金融机构(也叫代理商)，或者以应收账款作为抵押品来借款。

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A mailroom clerk with business acumen knows that getting checks to the accounts receivable department more quickly will ease the company's cash flow.

一个拥有商业智慧的信房职员知道，将支票尽快送达应收账款部门将会改善公司的现金流状况。

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Bringing down accounts receivable is a great way to improve a business 'cash flow.

将应收账款降低，是增强企业现金流的好办法。

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Being able to tell a receivable from a payable does matter.

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Accounts receivable days is a standard measure of the average number of days a company takes to collect payment on goods or services it sold.

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