Receivable account is a kind of claimable income by selling goods in stock on credit, through which enterprises can promote their market share and increase profit.
应收账款是企业为了占领市场，增加利润，以赊销方式销售存货所形成的尚未收回的收入款项。
3
Transmitting Debt into stock"means that the claimable assets and debt between banks and enterprises are changed into the relationship of stock holder and stock holdee."