delinquent receivables

简明释义

拖欠应收款项

英英释义

例句

1.To improve cash flow, we need to focus on collecting delinquent receivables (逾期应收款) more aggressively.

为了改善现金流，我们需要更加积极地收回逾期应收款（逾期应收款）。

2.The finance team reported an increase in delinquent receivables (逾期应收款) this quarter compared to the last.

财务团队报告称，本季度的逾期应收款（逾期应收款）相比上季度有所增加。

3.Our company has implemented a new strategy to reduce delinquent receivables (逾期应收款) by sending reminders to clients.

我们公司实施了一项新策略，通过向客户发送提醒来减少逾期应收款（逾期应收款）。

4.The legal department is preparing to take action on delinquent receivables (逾期应收款) that have been outstanding for over 90 days.

法律部门正在准备对超过90天未付款的逾期应收款（逾期应收款）采取行动。

5.The accounting department is currently reviewing all delinquent receivables (逾期应收款) to identify which accounts need immediate attention.

会计部门正在审查所有逾期应收款（逾期应收款），以确定哪些账户需要立即关注。

作文

In the world of finance and accounting, businesses often face various challenges related to cash flow management. One significant issue that companies encounter is the presence of delinquent receivables, which refers to amounts owed to a business by its customers that have not been paid within the agreed-upon timeframe. When a customer fails to settle their account on time, it can create a ripple effect that impacts the overall financial health of the organization. Understanding delinquent receivables is crucial for any business aiming to maintain a healthy cash flow and ensure long-term sustainability.Delinquent receivables typically arise from credit sales, where a company allows its customers to purchase goods or services on credit, expecting payment at a later date. While this practice can boost sales and attract more customers, it also introduces the risk of non-payment or late payment. When a customer does not pay their invoice by the due date, the account becomes classified as delinquent receivables (逾期应收款). This situation can lead to increased collection efforts, administrative costs, and potential write-offs if the debt becomes uncollectible.To effectively manage delinquent receivables, businesses should implement a robust credit policy that outlines the terms of sale and payment expectations. This policy should include thorough credit checks before extending credit to new customers, as well as clear communication regarding payment terms. By setting realistic payment timelines and ensuring customers are aware of their responsibilities, companies can minimize the occurrence of delinquent receivables.Another essential strategy in managing delinquent receivables is timely follow-ups. Once an invoice becomes overdue, it is critical for businesses to reach out to customers promptly. A friendly reminder can often resolve the issue, as many customers may simply forget to make their payment. However, if reminders do not yield results, businesses may need to escalate their collection efforts, which could involve sending formal letters or even involving collection agencies.Moreover, businesses should regularly monitor their accounts receivable aging reports to identify trends and patterns in payment behavior. This analysis can help companies pinpoint which customers frequently fall behind on payments and allow them to take proactive measures, such as adjusting credit limits or requiring advance payments from those customers.The impact of delinquent receivables on a business's cash flow cannot be overstated. Cash flow is the lifeblood of any organization, and when funds are tied up in unpaid invoices, it can hinder operations, limit growth opportunities, and even jeopardize the company's financial stability. Therefore, it is imperative for businesses to prioritize the management of delinquent receivables to ensure they have sufficient liquidity to meet their obligations.In conclusion, while delinquent receivables are an inevitable aspect of doing business on credit, understanding and managing them effectively is crucial for maintaining a healthy cash flow. By establishing a solid credit policy, conducting timely follow-ups, and monitoring accounts receivable, companies can mitigate the risks associated with delinquent receivables and safeguard their financial future. Ultimately, the goal is to create a balance between encouraging sales through credit while minimizing the risks of delayed payments, thus fostering a stable and prosperous business environment.

在金融和会计领域，企业常常面临与现金流管理相关的各种挑战。公司遇到的一个重大问题是存在逾期应收款，即客户未在约定的时间内支付欠款。当客户未能按时结清账目时，这可能会产生连锁反应，影响组织的整体财务健康。理解逾期应收款对于任何希望保持健康现金流并确保长期可持续发展的企业至关重要。逾期应收款通常源于信用销售，即公司允许客户以信用方式购买商品或服务，期望在稍后日期付款。虽然这种做法可以促进销售并吸引更多客户，但它也带来了不付款或延迟付款的风险。当客户未能在到期日支付发票时，该账户将被归类为逾期应收款。这种情况可能导致增加催收努力、行政成本，以及如果债务变得无法收回可能的冲销。为了有效管理逾期应收款，企业应实施一项稳健的信用政策，概述销售条款和付款期望。这项政策应包括在向新客户提供信用之前进行彻底的信用检查，以及关于付款条款的清晰沟通。通过设定现实的付款时间表，并确保客户了解他们的责任，公司可以将逾期应收款的发生率降到最低。管理逾期应收款的另一个重要策略是及时跟进。一旦发票逾期，企业必须迅速与客户联系。友好的提醒通常可以解决问题，因为许多客户可能只是忘记了付款。然而，如果提醒没有产生效果，企业可能需要升级催收工作，这可能涉及发送正式信件甚至涉及催收机构。此外，企业应定期监控其应收账款老化报告，以识别付款行为中的趋势和模式。这种分析可以帮助公司找出哪些客户经常逾期付款，并使他们能够采取主动措施，例如调整信用额度或要求这些客户提前付款。逾期应收款对企业现金流的影响不可小觑。现金流是任何组织的命脉，当资金被滞留在未支付的发票中时，它可能会阻碍运营、限制增长机会，甚至危及公司的财务稳定。因此，企业必须优先考虑逾期应收款的管理，以确保他们有足够的流动资金来满足其义务。总之，尽管逾期应收款是信用交易中不可避免的一部分，但有效理解和管理它们对于保持健康的现金流至关重要。通过建立稳固的信用政策、进行及时的跟进和监控应收账款，公司可以减轻与逾期应收款相关的风险，保护其财务未来。最终目标是在通过信用鼓励销售的同时，最小化延迟付款的风险，从而促进一个稳定和繁荣的商业环境。