intercompany receivables and payables

简明释义

联营公司间应收应付款项

英英释义

例句

1.Effective management of intercompany receivables and payables can improve cash flow across the organization.

有效管理公司间应收款和应付款可以改善整个组织的现金流。

2.The finance team needs to reconcile the intercompany receivables and payables in order to ensure accurate financial reporting.

财务团队需要对账公司间应收款和应付款，以确保财务报表的准确性。

3.The CFO requested a detailed report on all intercompany receivables and payables for the last quarter.

首席财务官要求提供上个季度所有公司间应收款和应付款的详细报告。

4.During the audit, the accountant found discrepancies in the intercompany receivables and payables records.

在审计过程中，会计发现公司间应收款和应付款记录中存在差异。

5.To streamline operations, the company implemented a software solution to track intercompany receivables and payables.

为了简化操作，公司实施了一种软件解决方案来跟踪公司间应收款和应付款。

作文

In the world of business, especially in large corporations with multiple subsidiaries, the terms intercompany receivables and payables play a crucial role in financial management. Understanding these concepts is essential for any finance professional or business manager. Intercompany receivables and payables refer to the amounts that one subsidiary owes to another within the same parent company. For instance, if Company A sells goods to its subsidiary Company B, the amount owed by Company B becomes an intercompany receivable for Company A and an intercompany payable for Company B.The management of intercompany receivables and payables is vital for maintaining accurate financial records. It ensures that all transactions between subsidiaries are properly documented and accounted for. This not only helps in keeping track of cash flows but also aids in preparing consolidated financial statements. When subsidiaries engage in transactions, it is important to eliminate these intercompany receivables and payables during consolidation to avoid overstating revenues and expenses.Furthermore, intercompany receivables and payables can affect a company's liquidity. If one subsidiary has a significant amount of receivables from another, it may face cash flow issues if the other subsidiary delays payment. Therefore, companies often establish policies to manage these transactions effectively. Regular reconciliation of intercompany receivables and payables is necessary to ensure that both parties agree on the amounts owed. This process can help identify discrepancies early and resolve them before they escalate into larger issues.In addition to cash flow management, intercompany receivables and payables also have tax implications. Different countries have varying regulations regarding how intercompany transactions should be reported and taxed. Companies must ensure compliance with these regulations to avoid penalties. This requires a thorough understanding of transfer pricing, which is the pricing of goods and services sold between subsidiaries. Proper documentation of intercompany receivables and payables is essential for tax purposes, as it provides evidence of the fair market value of transactions.Moreover, technology plays a significant role in managing intercompany receivables and payables. Many organizations utilize enterprise resource planning (ERP) systems to automate the tracking and reconciliation processes. These systems can provide real-time data on intercompany transactions, making it easier for finance teams to manage accounts. By leveraging technology, companies can reduce errors and improve efficiency in their financial operations.In conclusion, understanding intercompany receivables and payables is fundamental for businesses operating with multiple subsidiaries. It involves recognizing the financial obligations between different parts of the organization and managing them effectively to maintain liquidity, ensure compliance with tax regulations, and prepare accurate financial statements. As businesses continue to expand globally, the importance of mastering intercompany receivables and payables will only increase, making it a critical area of focus for finance professionals.

在商业世界中，尤其是在拥有多个子公司的大型企业中，术语内部公司应收款和应付款在财务管理中发挥着至关重要的作用。理解这些概念对于任何财务专业人士或商业经理来说都是必不可少的。内部公司应收款和应付款是指一个子公司欠另一个子公司的金额。在这种情况下，如果A公司向其子公司B公司出售商品，那么B公司所欠的金额就成为了A公司的内部公司应收款，而B公司的内部公司应付款。管理内部公司应收款和应付款对保持准确的财务记录至关重要。它确保所有子公司之间的交易都被正确记录和核算。这不仅有助于跟踪现金流，也有助于准备合并财务报表。当子公司进行交易时，在合并过程中消除这些内部公司应收款和应付款是非常重要的，以避免夸大收入和支出。此外，内部公司应收款和应付款还会影响公司的流动性。如果一个子公司有大量来自另一个子公司的应收款，它可能会面临现金流问题，如果另一个子公司延迟付款。因此，公司通常会建立政策来有效管理这些交易。定期对内部公司应收款和应付款进行核对是必要的，以确保双方对所欠金额达成一致。这一过程可以帮助及早识别差异，并在问题升级之前解决它们。除了现金流管理外，内部公司应收款和应付款还具有税务影响。不同国家对如何报告和征税内部公司交易有不同的规定。公司必须确保遵守这些规定，以避免处罚。这需要对转让定价有透彻的理解，即在子公司之间销售商品和服务的定价。适当的内部公司应收款和应付款文档对于税务目的至关重要，因为它提供了交易公允市场价值的证据。此外，技术在管理内部公司应收款和应付款中也发挥着重要作用。许多组织利用企业资源规划（ERP）系统来自动化跟踪和核对流程。这些系统可以提供有关内部公司交易的实时数据，使财务团队能够更轻松地管理账户。通过利用技术，公司可以减少错误，提高财务运营的效率。总之，理解内部公司应收款和应付款对运营多个子公司的企业至关重要。这涉及到识别组织不同部分之间的财务义务，并有效管理它们以维持流动性，确保遵守税务法规，并准备准确的财务报表。随着企业继续全球扩张，掌握内部公司应收款和应付款的重要性只会增加，这使其成为财务专业人士关注的关键领域。