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。
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."