应收账款净额
- 网络Net Receivables
应收账款净额-
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。
In the quick ratio , the quick assets are cash , marketable securities ( short-term investments ), and net receivables .
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在上面的公式中，平均应收账款净额是使用应收账款的年初余额和年末余额计算出来的。
In the above formula , the average net receivables are computed by using the beginning accounts receivables balance and the ending balance of the year .
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如果企业的经营具有季节性，平均应收账款净额可以根据4个季度或12个月份的余额计算。
If the firm 's operation exhibits a seasonal pattern , the average net receivables can be computed by using the 4 season balances or 12 monthly balances .