overdue receivable

简明释义

应收未收款

英英释义

例句

1.To maintain healthy finances, we must address the overdue receivables promptly.

为了保持健康的财务状况，我们必须及时处理逾期应收款。

2.The management team is concerned about the impact of overdue receivables on our financial statements.

管理团队对逾期应收款对我们财务报表的影响表示担忧。

3.The finance department is currently reviewing all overdue receivables to improve cash flow.

财务部门正在审查所有逾期应收款以改善现金流。

4.We need to send reminders to clients with overdue receivables this week.

我们需要在本周向有逾期应收款的客户发送提醒。

5.Our accountant reported that the total amount of overdue receivables has increased significantly.

我们的会计报告说，逾期应收款的总金额显著增加。

作文

In the world of finance and business, managing cash flow is crucial for any organization. One of the key components of cash flow management is understanding accounts receivable, particularly when it comes to identifying and managing overdue receivables (逾期应收款). Overdue receivables refer to amounts that are owed to a company by its customers but have not been paid by the due date. This situation can arise for various reasons, including customer financial difficulties, disputes over the quality of goods or services provided, or simply an oversight on the part of the customer. When a company has a significant amount of overdue receivables, it can lead to serious cash flow problems. Cash flow is the lifeblood of any business; without it, companies may struggle to meet their own obligations, such as paying suppliers, employees, and other operational costs. Therefore, it is essential for businesses to monitor their accounts receivable closely and take proactive steps to manage overdue receivables. One effective strategy for managing overdue receivables is to establish clear credit policies. By setting strict guidelines for extending credit to customers, businesses can minimize the risk of having large amounts of unpaid invoices. This includes conducting thorough credit checks before granting credit and setting appropriate payment terms. For instance, offering discounts for early payments can incentivize customers to pay their invoices on time, thereby reducing the likelihood of overdue receivables. Another important aspect of managing overdue receivables is maintaining open communication with customers. Regular follow-ups on outstanding invoices can serve as a gentle reminder for customers to settle their debts. It is also beneficial to understand the reasons behind the delays in payment. By engaging in conversation, businesses can often find solutions that work for both parties, such as establishing a payment plan or negotiating new terms. In some cases, however, despite best efforts, companies may find themselves dealing with persistent overdue receivables. In such instances, businesses may need to consider more formal measures, such as involving a collections agency or taking legal action. While these options can be effective in recovering funds, they can also strain customer relationships and should be approached with caution. Moreover, analyzing the pattern of overdue receivables can provide valuable insights into a company's customer base and overall financial health. By tracking which customers are consistently late with payments, businesses can make informed decisions about whom to extend credit to in the future. Additionally, this analysis can help identify potential issues within the business itself, such as inefficiencies in invoicing or service delivery that may be leading to disputes and delayed payments. In conclusion, managing overdue receivables is a critical aspect of financial management for any business. It requires a proactive approach, including setting clear credit policies, maintaining communication with customers, and analyzing payment patterns. By effectively managing overdue receivables, businesses can improve their cash flow, strengthen customer relationships, and ultimately enhance their overall financial stability. Understanding and addressing overdue receivables is not just about collecting money; it is about fostering a sustainable business environment where both the company and its customers can thrive.

在金融和商业的世界中，管理现金流对任何组织来说都是至关重要的。现金流管理的关键组成部分之一是理解应收账款，特别是在识别和管理逾期应收款（overdue receivable）时。逾期应收款指的是客户欠公司但未在到期日支付的金额。这种情况可能由于各种原因而发生，包括客户的财务困难、对提供商品或服务质量的争议，或者仅仅是客户的疏忽。当一家公司拥有大量的逾期应收款时，这可能会导致严重的现金流问题。现金流是任何企业的命脉；没有它，公司可能会难以履行自己的义务，例如支付供应商、员工和其他运营成本。因此，企业必须密切监控其应收账款，并采取积极措施来管理逾期应收款。管理逾期应收款的一种有效策略是建立明确的信用政策。通过为客户提供信用设定严格的指导方针，企业可以最大限度地降低未支付发票的风险。这包括在授予信用之前进行彻底的信用检查以及设定适当的付款条款。例如，提供提前付款的折扣可以激励客户按时支付发票，从而减少逾期应收款的可能性。管理逾期应收款的另一个重要方面是与客户保持开放的沟通。定期跟进未付发票可以作为对客户结清债务的温和提醒。了解延迟付款背后的原因也很重要。通过进行交流，企业通常可以找到双方都能接受的解决方案，例如建立付款计划或重新协商新条款。然而，在某些情况下，尽管进行了最佳努力，公司可能仍会面临持续的逾期应收款。在这种情况下，企业可能需要考虑更正式的措施，例如涉及催收机构或采取法律行动。虽然这些选项在追回资金方面可能有效，但它们也可能会给客户关系带来压力，因此应谨慎处理。此外，分析逾期应收款的模式可以为公司的客户基础和整体财务健康提供有价值的见解。通过跟踪哪些客户经常延迟付款，企业可以就未来向谁提供信用做出明智的决策。此外，这种分析还可以帮助识别企业内部可能存在的问题，例如发票或服务交付中的低效，这可能导致争议和延迟付款。总之，管理逾期应收款是任何企业财务管理的关键方面。它需要一种积极的态度，包括设定明确的信用政策、与客户保持沟通以及分析付款模式。通过有效管理逾期应收款，企业可以改善现金流、加强客户关系，并最终增强整体财务稳定性。理解和解决逾期应收款不仅仅是为了收回资金；而是为了促进一个可持续的商业环境，在这个环境中，公司和客户都能蓬勃发展。