DRECK and DINVK are the changes in receivables and inventory under either IAS or PRC standards.
不论是基于IAS或PRC准则,DRECK和DINVK在目和存货中都会改变。
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But the idea behind The Receivables Exchange-and MarketInvoice, a British equivalent-is to break receivables down into small, tradable units so that buyers can make judgments on individual debtors and diversify their holdings.
不过,与Receivables Exchange持有相同想法,并经营相同业务英国公司MarketInvoice则将应收账款分解为小额、交易
单位,以便于购买人辨识债务人
状况以及做出分散化持有
决策。