Amounts receivable after one year from the balance sheet date shall be separately disclosed below the longterm investment category in the balance sheet.
对于自年度资产负债表日起一年以上的应收款项，应当在年度资产负债表长期投资类下单列项目反映。
2
In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.
企业为了虚增利润，将资金损失和当期费用长期挂在应收账款科目内处理，造成虚盈实亏。
3
Therefore, the standard financial system regarding the account receivable management, has the very vital role, this also has to enterprise's development the long-term influence.