Receivables and prepayments shall be accounted for according to actual amount.應(yīng)收及預(yù)付款項應(yīng)當按實際發(fā)生額記帳.The higher the turnover rate the more liquid the company's receivables.該周轉(zhuǎn)率越高,公司的應(yīng)收賬款流動性越強.In the balance sheet, invent...