can i use account receivables as current assets to meet my income requirements
Maybe. Depends on the account and the receivables.
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Perhaps, but only if those are classified as short-term receivables that one can convert into cash in a year or less. (Current asset = one that can readily be converted into cash if need be, in one year or less.)
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Maybe. Depends on the receivables, the accounts, the duration and the ownership of the business. If you're going down this road, work with a lawyer.