drawn against uncollected items

简明释义

发票人托收款项尚未收到

英英释义

例句

1.The accountant explained that the funds drawn against uncollected items are at risk until payment is confirmed.

会计解释说，针对未收款项开出的资金在支付确认之前是有风险的。

2.Our financial policy states that we cannot issue refunds for checks drawn against uncollected items until the payments are cleared.

我们的财务政策规定，对于针对未收款项开出的支票，在付款结清之前我们不能退还款项。

3.The company issued a check that was drawn against uncollected items, which means they had not yet received payment for those sales.

公司开出了一张支票，该支票是针对未收款项开出的，这意味着他们尚未收到这些销售的付款。

4.The manager was concerned about the large amount drawn against uncollected items on the ledger, indicating potential liquidity issues.

经理对账本上大量的针对未收款项感到担忧，这表明可能存在流动性问题。

5.When reviewing the balance sheet, we noticed several transactions drawn against uncollected items that could affect our cash flow.

在审查资产负债表时，我们注意到有几笔交易是针对未收款项开出的，这可能会影响我们的现金流。

作文

In the world of finance and accounting, various terms and phrases are used to describe specific concepts that help in understanding the flow of money and the management of assets. One such phrase is drawn against uncollected items, which refers to a situation where funds have been withdrawn or accounted for based on anticipated receipts that have not yet been collected. This practice is common in businesses that deal with credit sales, where the company expects to receive payment in the future but has not yet received it at the time of the withdrawal.Understanding the implications of drawn against uncollected items is crucial for both business owners and financial analysts. When a company draws funds against uncollected items, it essentially means that they are using expected future income to cover current expenses or investments. While this can be a useful strategy for managing cash flow, it also carries certain risks. If the anticipated payments do not materialize, the company may find itself in a precarious financial situation, potentially leading to cash shortages or even insolvency.For instance, consider a retail company that sells products on credit. The company ships goods to customers and allows them to pay within 30 days. If the company needs to purchase new inventory before receiving payment from these customers, it might choose to draw against the expected payments. In this case, the company is relying on the assumption that customers will pay their bills on time. If many customers delay their payments, the company could struggle to meet its own financial obligations, resulting in a cash flow crisis.Moreover, the practice of drawn against uncollected items can affect a company's financial statements. When funds are drawn against anticipated collections, it may inflate the perceived liquidity of the business. Investors and creditors may view the company as having more available cash than it truly does, based on the expectation of future income. This can lead to misguided investment decisions or overly optimistic projections about the company's financial health.To mitigate the risks associated with drawn against uncollected items, companies should adopt robust credit management practices. This includes thoroughly assessing the creditworthiness of customers before extending credit, setting appropriate credit limits, and actively monitoring accounts receivable. By ensuring that they only draw against collections that are likely to be realized, companies can maintain a healthier cash flow and reduce the likelihood of financial distress.In conclusion, while drawn against uncollected items can provide businesses with necessary liquidity in the short term, it is essential to approach this practice with caution. Understanding the potential risks and implementing effective credit management strategies can help businesses navigate the complexities of cash flow management and ensure long-term financial stability. Ultimately, the key to successful financial management lies in balancing the need for immediate funds with the realities of collection timelines and customer payment behaviors.

在金融和会计的世界中，各种术语和短语被用来描述特定的概念，这些概念有助于理解资金的流动和资产的管理。其中一个短语是drawn against uncollected items，它指的是一种情况，即根据尚未收集的预期收入提取或核算资金。这种做法在处理信贷销售的企业中很常见，公司预计未来会收到付款，但在提取资金时尚未收到。理解drawn against uncollected items的含义对企业主和财务分析师至关重要。当公司从未收集的项目中提取资金时，这实际上意味着他们正在利用预期的未来收入来覆盖当前的支出或投资。虽然这可以作为管理现金流的一种有效策略，但它也带来了一定的风险。如果预期的付款没有实现，公司可能会发现自己处于不利的财务状况，可能导致现金短缺甚至破产。例如，考虑一家以信用方式销售产品的零售公司。该公司向客户发货，并允许他们在30天内付款。如果公司需要在收到客户付款之前购买新库存，它可能会选择从预期的付款中提取资金。在这种情况下，公司依赖于客户按时付款的假设。如果许多客户延迟付款，公司可能会难以满足自己的财务义务，从而导致现金流危机。此外，drawn against uncollected items的做法可能会影响公司的财务报表。当资金从预期的收款中提取时，它可能会夸大企业的流动性。投资者和债权人可能会认为公司拥有比实际更多的可用现金，这是基于对未来收入的预期。这可能导致误导性的投资决策或对公司财务健康状况的过于乐观的预测。为了降低与drawn against uncollected items相关的风险，公司应采取稳健的信用管理实践。这包括在扩展信用之前彻底评估客户的信用worthiness，设定适当的信用额度，并积极监控应收账款。通过确保他们只从可能实现的收款中提取资金，公司可以保持更健康的现金流，并减少财务困境的可能性。总之，尽管drawn against uncollected items可以为企业提供必要的短期流动性，但必须谨慎对待这种做法。理解潜在的风险并实施有效的信用管理策略可以帮助企业驾驭现金流管理的复杂性，确保长期的财务稳定。最终，成功的财务管理的关键在于平衡对即时资金的需求与收款时间表和客户付款行为的现实。