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在应项目和存货中都会改变。

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

应随销售额增加成比增加。而以美元计的销售额增加是由销量增加或通货膨胀引起。

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的周转速度、存货的周转速度、应账的变现能力以及应付账的金额决定的。