Accounts receivables consist of the short-term obligations owed to the company by its clients.

应收账款包括公司客户欠公司的短期债务。

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I. the term "enterprises' external credits under the item of trade in goods" as mentioned in this Notice includes both advance payment in import and deferred receivables export.

本通知所称企业货物贸易项下境外债权包括进口预付货款和出口延期收款。

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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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National Century ran a scheme in which it attracted money from investors under the premise that it was loaning it to hospitals and other medical enterprises against the collateral of short-term receivables.

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Using SWIFT and a global bank like Citi, a corporate treasury can centralize its accounts around the world, giving the treasurer a real-time view of balances, payments and receivables and also permitting consolidation of funds for overnight or other short-term investing.

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In extreme cases, a company could have consecutive quarters of negative operating cash flow and, in accordance with GAAP, legitimately report positive EPS. In this situation, investors should determine the source of the cash hemorrhage (inventories, receivables, etc.) and whether this situation is a short-term issue or long-term problem.

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