receivable

DRECK and DINVK are the changes in receivables and inventory under either IAS or PRC standards.

不论是基于IASPRC，DRECK和DINVK在应项和存货中都会改变。

Accounts receivable go up proportionally as sales go up, whetherthe increase in dollar sales is produced by more physical volume orby inflation.

应款随销售额增加成比例增加。而以美元计的销售额增加是由销量增加通货膨胀引起。

This phenomenon was determined by particularity of producing and selling,turnover velocity of receivable account and stock-in-trade,cashability of receivable account and the amount of payable account.

出现这种现象是由饲料行业生产销售的特殊性和应账款的周转速度、存货的周转速度、应账款的变现能力以及应付账款的金额决定的。