In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense.

除了现金，典型的流动资产还包括短期投资，包括可交易证券、应收票据、应收账款、存货和预付费用。

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Several different kinds of collateral can be employed, including marketable stocks or bonds, land or buildings, equipment, inventory, and accounts receivable.

可用做抵押品的事物有很多类，包括：上市股票，有息债券、土地、房屋、设备、盘存和应收账款。

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Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities.

因此应收账款被划分为流动资产，在资产负债表中仪排在现金和短期有价证券之后。

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Asset-based lenders extend loans that are backed by marketable securities, equipment, inventory, accounts receivable and other business assets.

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