应收款项泛指企业拥有的将来获取现款、商品或劳动的权利。它是企业在日常生产经营过程中发生的各种债权，是企业重要的流动资产。
n. receivables
misc. accounts receivables
三是应收款项和存货分析法；
过热的一个明显的信号是应收款项的增长。
A clear sign of overheating is the increase in accounts receivable.
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
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