Accounts receivable are treated as a current asset on a balance sheet.

应收帐款在资产负债表上被视为流动资产.

For example, existing flow ratios can't provide the composition of current asset, and the users of financial statements can't understand the specific weight of each element of current asset clearly.

比如，现行的流动比率不能提供流动资产的构成，报表使用者不能清晰地了解流动资产各要素的具体权重。

This may result from the large size of stock, which is a current asset but is not included in the calculation of QAR.

这可能会导致大面积的股票，这是当前的资产，但不计算在内的加尔省。