应收及预付款项
应收及预付款项-
第二十七条应收及预付款项包括：应收票据、应收帐款、其它应收款、预付货款、待摊费用等。
Article 27 Receivables and prepayments shall include : notes receivable , accounts receivable , other receivables , accounts prepaid and prepaid expenses , etc.
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流动资产是指可以在一年或者超过一年的一个营业周期内变现或耗用的资产，包括现金、应收及预付款项、存货等。
Current assets refer to those assets which will be realized or consumed within one year of their acquisition , or within an operating cycle longer than a year , including cash , accounts receivable , prepayments , and inventories , etc.