Mike :)

The main financial assets item is customer receivables

sources:

BEST PRACTICES FOR MANAGING YOUR CUSTOMER RECEIVABLES ... - 20 Feb 2009 ... The best part of being in business is when your customers pay you and on time. The important thing to remember is to make sure that you are ...
bookkeepingsuccess.com/best-practices-for-managing-your-customer-receivables.htm - 24k - En caché - Páginas similares

Director – Customer Receivables Job in Nashville, TN - Prepare annual, quarterly and monthly plans of customer receivables portfolio performance. Analyze actual experience relative to plans. ...
www.jobs.net/Job.asp?jid=J8F0527485NJY79JDSB - 25k -

GE 2007 Annual Report: Financial Position: Working Capital, Assets ... - skip to main content .... Turnover of ***customer receivables*** from sales of goods and services was 9.9 in 2007, compared with 10.0 in 2006. ... due under operating leases, receivables due on sale of securities and various sundry items. ...
www.ge.com/ar2007/mda_frl_sfp.jsp - 29k -

Protecting Customer Receivables: One Way to Keep Cash Flowing - What if it was possible to mitigate the risk of uncollectible customer receivables and improve cash flow? Moreover, what if this was possible regardless of ...
www.plantemoran.com/NR/exeres/2EC512DF-6A52-4EC5-B0D5-19C0C... - 26k -

Customer Receivables Aging Report (SAP Library - SAP Business One) - In the detailed view, the system displays documents together with the respective receivables. The report provides the size of the debt the customer has ...
help.sap.com/saphelp_sbo2005asp1/helpdata/en/71/b3943b92ae3c42bcd1d8d1dc0479e8/c... - 25k -

Best Practices For Managing Your Customer Receivables - Best Practices For Managing Your Customer Receivables.
ezinearticles.com/?Best-Practices-For-Managing-Your-Customer-Receivables&id=2041243 - 50k -

Barron's Accounting Handbook has the following definition:

Receivables:
Claims held against customers and others for money, goods, or services. If collection is expected in one year or less (or in the normal operating cycle of the business if longer), they are classified as current assets. If not, they are classified as current assets. If not, they are presented as noncurrent assets. Receivables are further classified in the balance sheet as trade or nontrade. Trade receivables due from customers for merchandise sold or services performed in the ordinary course of business. Trade receivables may either be accounts receivable or notes receivable. Nontrade receivables come into being from other types of transactions and may be written promisses to pay monies or deliver services. Examples are advances to employees, claims against other entities (i.e., tax refunds, insurance receipts), deposits, and financial receivables (i.e., interest receivable, dividend receivable).

The following chart appears in the following publication:
Accounting Trends & Techniques 2008 - 62nd Edition
Page 147 / Section 2: Balance Sheet
2.32
Table 2-5: CURRENT RECEIVABLES

Trade Receivable Captions:
Accounts receivable
Receivables
Trade accounts receivable
Accounts and notes receivable
No caption for current receivables

Receivables Other Than Trade Receivables:
Tax refund claims
Investees/affiliates
Contracts
Finance
Retained interest in sold receivables
Insurance claims
Vendors/suppliers
Asset disposals
Employees

About the only thing left to do is add the term "balance" to either "trade receivables" or "trade accounts receivable" for purposes of this translation.

Hope this helps
20 years of translating more than 90% exclusively for Mexico City based member firms of the big 4 and second tier public accounting firms, as well as other financial entities.