receivable

简明释义

英[rɪˈsiːvəbl]美[rɪˈsiːvəbl]

adj. 可接受的；可信的

n. 应收账款

英英释义

单词用法

同义词

反义词

例句

1.In addition, analyze the application of information and technology in accounts receivable management and credit appraisal.

此外，本文还分析了信息技术在应收账款管理和信用评价中的应用。

2.Accounts receivable management is an important aspect of financial management in enterprises.

应收账款是企业财务管理的一项重要内容。

3.The ratio is computed by dividing annual net sales by average accounts receivable.

这个比例是用年度销售净值除以应收账款平均数计算出来的。

4.Let's say that your cash flow is weak because your accounts receivable are way too high.

举个例子，如果你的应收账款上升过高，以致你的现金流很弱。

5.Bringing down accounts receivable is a great way to improve a business 'cash flow.

将应收账款降低，是增强企业现金流的好办法。

6.Therefore, the enterprise accounts receivable management research becoming increasingly important.

因此，对企业应收账款的管理研究显得日益重要。

7.The finance department tracks all receivables to manage cash flow effectively.

财务部门跟踪所有的应收款项以有效管理现金流。

8.We need to assess the receivables to ensure they are collectible.

我们需要评估应收款项以确保它们是可收回的。

9.The company has a large amount of receivables that are due this month.

公司有大量的应收款项将在本月到期。

10.She is responsible for following up on overdue receivables.

她负责跟进逾期的应收款项。

11.The accountant reported a significant increase in receivables this quarter.

会计报告称本季度应收款项显著增加。

作文

In the world of finance and business, understanding the concept of receivable is crucial for effective cash flow management. A receivable refers to an amount of money that is owed to a company by its customers or clients for goods or services that have been delivered but not yet paid for. This concept plays a significant role in the overall financial health of a business. When a company sells products or services on credit, it creates a receivable, which is recorded as an asset on the balance sheet. For instance, consider a furniture store that sells sofas on credit. When a customer purchases a sofa and agrees to pay for it in installments, the store records the sale as a receivable. This means that the store has a legal right to collect the money from the customer in the future. The receivable is an important indicator of the store's sales performance and future cash inflows. However, it also comes with risks, as there is always the possibility that the customer may default on their payment.Managing receivables effectively is essential for maintaining healthy cash flow. Businesses need to monitor their receivables closely to ensure they are collecting payments on time. Late payments can lead to cash flow problems, making it difficult for a company to meet its own financial obligations, such as paying suppliers or employees. Therefore, companies often implement strategies to minimize the risk associated with receivables. This can include conducting credit checks on potential customers, setting clear payment terms, and following up on overdue accounts promptly.Moreover, businesses may use tools like accounts receivable aging reports to keep track of outstanding receivables. These reports categorize receivables based on how long they have been outstanding, allowing companies to prioritize collections on older debts. By actively managing their receivables, businesses can improve their cash flow and reduce the likelihood of bad debts.In addition to the operational aspects, receivables also have implications for financial reporting. Investors and stakeholders often look at a company's receivables as an indicator of its financial health. A high level of receivables relative to sales might suggest that a company is having trouble collecting payments, which could be a red flag for potential investors. Conversely, a well-managed receivable portfolio can enhance a company's credibility and attractiveness to investors.In conclusion, the term receivable is more than just an accounting term; it represents a critical component of a company's financial structure. Understanding how to manage receivables effectively can lead to improved cash flow, reduced risk of bad debts, and ultimately, greater financial stability. For any business owner or finance professional, mastering the nuances of receivables is key to sustaining and growing a successful enterprise.

在金融和商业的世界中，理解应收款的概念对于有效的现金流管理至关重要。应收款指的是公司因向客户或客户提供商品或服务而应收的金额，这些商品或服务已经交付但尚未付款。这个概念在企业整体财务健康中扮演着重要角色。当公司以信用方式出售产品或服务时，就会产生应收款，这被记录为资产在资产负债表上。例如，考虑一家以信用方式出售沙发的家具店。当顾客购买沙发并同意分期付款时，商店将销售记录为应收款。这意味着商店有法律权利在未来向顾客收取款项。应收款是商店销售业绩和未来现金流入的重要指标。然而，它也伴随着风险，因为顾客可能会违约不付款。有效管理应收款对于维持健康的现金流至关重要。企业需要密切监控其应收款，以确保及时收款。逾期付款可能导致现金流问题，使公司难以满足自身的财务义务，例如支付供应商或员工。因此，公司通常会实施策略来最小化与应收款相关的风险。这可以包括对潜在客户进行信用检查、设定明确的付款条款以及及时跟进逾期账户。此外，企业可能会使用应收账款逾期报告等工具来跟踪未结算的应收款。这些报告根据未结算时间的长短对应收款进行分类，使公司能够优先收回较旧的债务。通过积极管理其应收款，企业可以改善现金流并减少坏账的可能性。除了运营方面，应收款在财务报告中也有影响。投资者和利益相关者通常将公司的应收款视为其财务健康的指标。相对于销售额而言，高水平的应收款可能表明公司在收款方面遇到困难，这可能是潜在投资者的警示信号。相反，管理良好的应收款组合可以增强公司的信誉和吸引力。总之，应收款这一术语不仅仅是一个会计术语；它代表着公司财务结构的一个关键组成部分。理解如何有效管理应收款可以带来改善现金流、降低坏账风险，并最终实现更大的财务稳定性。对于任何企业主或财务专业人士来说，掌握应收款的细微差别是维持和发展成功企业的关键。