debtors' ledger

简明释义

债务人分户帐

英英释义

例句

1.The debtors' ledger showed a significant increase in outstanding invoices.

该应收账款分类账显示未付款发票有显著增加。

2.To improve cash flow, we need to follow up on entries in the debtors' ledger.

为了改善现金流，我们需要跟进应收账款分类账中的条目。

3.The accountant reviewed the debtors' ledger to identify overdue accounts.

会计查看了应收账款分类账以识别逾期账户。

4.Our finance team generates reports from the debtors' ledger every quarter.

我们的财务团队每季度从应收账款分类账生成报告。

5.Each month, we reconcile our debtors' ledger with bank statements.

每个月，我们都会将我们的应收账款分类账与银行对账单进行核对。

作文

In the world of finance and accounting, maintaining accurate records is crucial for the success of any business. One important tool that businesses use to manage their financial transactions is the debtors' ledger. The debtors' ledger (应收账款分类账) is a detailed record of all amounts owed to a business by its customers. This ledger helps companies keep track of who owes them money, how much they owe, and the status of each account. Understanding the significance of the debtors' ledger is essential for effective financial management.The debtors' ledger serves multiple purposes. Firstly, it provides a clear overview of outstanding debts, allowing businesses to monitor cash flow effectively. By regularly reviewing the debtors' ledger, companies can identify overdue accounts and take appropriate action to collect payments. This proactive approach not only helps maintain healthy cash flow but also reduces the risk of bad debts.Secondly, the debtors' ledger aids in financial analysis. By analyzing the data within the debtors' ledger, businesses can gain insights into their customer behavior and payment patterns. This information can be invaluable when making decisions about credit policies, pricing strategies, and marketing efforts. For instance, if a company notices that a significant number of customers are consistently late with payments, it may decide to tighten its credit terms or offer discounts for early payments.Moreover, the debtors' ledger plays a critical role in the overall accounting system of a business. It is linked to other financial statements, such as the balance sheet and income statement. Accurate entries in the debtors' ledger ensure that the accounts receivable figure on the balance sheet is correct, which ultimately affects the company's financial health. Any discrepancies in the debtors' ledger can lead to misleading financial reports, which can have serious implications for decision-making and stakeholder trust.To maintain an effective debtors' ledger, businesses should implement best practices. Regularly updating the ledger is essential to ensure that all transactions are recorded promptly. Additionally, businesses should establish clear credit policies and communicate them to customers to minimize confusion regarding payment terms. Sending timely reminders for upcoming or overdue payments can also help improve collection rates.In conclusion, the debtors' ledger is a vital component of financial management for any business. It not only helps track outstanding debts but also provides valuable insights for strategic decision-making. By understanding and effectively managing the debtors' ledger, businesses can enhance their financial stability and foster stronger relationships with their customers. As the saying goes, 'A penny saved is a penny earned,' and in the realm of business finance, every dollar collected from the debtors' ledger counts towards the overall success of the organization.

在金融和会计的世界中，保持准确的记录对任何企业的成功至关重要。企业用来管理其财务交易的一个重要工具是应收账款分类账。应收账款分类账（debtors' ledger）是企业客户所欠款项的详细记录。该分类账帮助公司跟踪谁欠他们钱、欠多少以及每个账户的状态。理解应收账款分类账的重要性对于有效的财务管理至关重要。应收账款分类账有多个目的。首先，它提供了未偿债务的清晰概述，使企业能够有效监控现金流。通过定期审查应收账款分类账，公司可以识别逾期账户并采取适当措施收回款项。这种主动的方法不仅有助于维持健康的现金流，还降低了坏账的风险。其次，应收账款分类账有助于财务分析。通过分析应收账款分类账中的数据，企业可以深入了解客户行为和付款模式。这些信息在制定信用政策、定价策略和营销工作时可能极为宝贵。例如，如果一家公司发现大量客户经常延迟付款，它可能决定收紧信用条款或为提前付款提供折扣。此外，应收账款分类账在企业整体会计系统中发挥着关键作用。它与其他财务报表（如资产负债表和损益表）相连。应收账款分类账中的准确条目确保资产负债表上的应收账款数字是正确的，这最终影响公司的财务健康。应收账款分类账中的任何差异都可能导致财务报告误导，从而对决策和利益相关者信任产生严重影响。为了维护有效的应收账款分类账，企业应实施最佳实践。定期更新分类账对于确保所有交易及时记录至关重要。此外，企业应建立明确的信用政策并将其传达给客户，以减少对付款条款的混淆。及时发送即将到期或逾期付款的提醒也可以帮助改善收款率。总之，应收账款分类账是任何企业财务管理的重要组成部分。它不仅有助于跟踪未偿债务，还为战略决策提供了宝贵的见解。通过理解和有效管理应收账款分类账，企业可以增强其财务稳定性，并与客户建立更强的关系。正如一句谚语所说：“省下的一分钱就是赚到的一分钱”，在商业金融领域，从应收账款分类账中收回的每一美元都对组织的整体成功至关重要。