西方财务会计_Chapter6(1)
Introduction
In addition to cash, cash equivalents, and short-term investments, the current (liquid ) assets of an entity include receivables that result from credit sales to customers. These receivables include (1) accounts receivables and (2) notes receivable.
Accounts  Receivable
   Accounts receivable are relatively liquid asset, usually converting into cash within a period of 30 to 60 days. Therefore, accounts receivable from customers are classified as current assts and  ...