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收账款的周转速度、存货的周转速度、应收账款的变现能力以及应付账款的金额决定的。