account receivable

简明释义

应收帐款

英英释义

例句

1.We need to set a policy for managing account receivable 应收账款 to minimize bad debts.

我们需要制定一项管理应收账款的政策，以最小化坏账。

2.The accountant provided a detailed report on account receivable 应收账款 for the board meeting.

会计为董事会会议提供了关于应收账款的详细报告。

3.Our finance team is reviewing the account receivable 应收账款 aging report for overdue payments.

我们的财务团队正在审查应收账款的逾期付款老化报告。

4.The account receivable 应收账款 balance has increased significantly this quarter due to new clients.

由于新客户的增加，本季度的应收账款余额显著增加。

5.The company needs to improve its account receivable 应收账款 collection process to enhance cash flow.

公司需要改善其应收账款的收款流程，以增强现金流。

作文

In the world of business, understanding financial terms is crucial for success. One such term that plays a significant role in managing a company's finances is account receivable. The concept of account receivable refers to the money owed to a company by its customers for goods or services that have been delivered but not yet paid for. This financial asset is essential as it represents future cash flow that can be utilized for various business operations. When a company sells its products on credit, it generates account receivable, which is recorded on the balance sheet as an asset. The management of account receivable is vital for maintaining healthy cash flow. Companies must ensure that they collect payments from their customers in a timely manner. Delayed payments can lead to cash flow problems, affecting the company’s ability to meet its obligations, such as paying suppliers or employees. Therefore, effective credit policies and collection strategies are necessary to minimize the risk associated with account receivable. Moreover, analyzing account receivable can provide valuable insights into a company's operational efficiency. For example, the accounts receivable turnover ratio, which measures how quickly a company collects cash from its credit sales, can indicate how well the company manages its credit policies. A high turnover ratio suggests that the company efficiently collects its receivables, while a low ratio may signal potential issues in the collection process. In addition to cash flow management, account receivable also impacts a company's overall financial health. Investors and creditors often look at the level of account receivable when assessing a company's liquidity and creditworthiness. A company with a high level of account receivable relative to its sales might be seen as risky, as it indicates that a significant portion of its revenue is tied up in unpaid invoices. On the other hand, a well-managed account receivable can enhance a company's reputation and attract potential investors. To summarize, account receivable is a fundamental aspect of business finance that requires careful attention and management. It represents the money that customers owe to a company and is critical for maintaining cash flow and financial stability. By implementing effective credit policies and regularly analyzing their account receivable, businesses can improve their cash collection processes, enhance their financial health, and ultimately achieve greater success in their operations. Understanding and mastering the concept of account receivable is essential for anyone involved in business management or finance, as it lays the foundation for sound financial decision-making and strategic planning.

在商业世界中，理解财务术语对于成功至关重要。其中一个在公司财务管理中起着重要作用的术语是应收账款。应收账款的概念指的是客户因已交付但尚未支付的商品或服务而欠公司的钱。这项金融资产至关重要，因为它代表着未来的现金流，可以用于各种业务运营。当公司以信贷方式出售其产品时，就会产生应收账款，这在资产负债表上作为一项资产记录。对应收账款的管理对于保持健康的现金流至关重要。公司必须确保及时从客户那里收回付款。延迟付款可能导致现金流问题，影响公司履行义务的能力，例如支付供应商或员工。因此，有效的信用政策和收款策略是必要的，以最小化与应收账款相关的风险。此外，分析应收账款可以为公司的运营效率提供有价值的见解。例如，应收账款周转率衡量公司从信用销售中收回现金的速度，可以指示公司如何管理其信用政策。高周转率表明公司有效地收回其应收款，而低周转率可能表明收款过程中存在潜在问题。除了现金流管理外，应收账款还影响公司的整体财务健康。投资者和债权人通常在评估公司的流动性和信用worthiness时会关注应收账款的水平。相对于其销售额，拥有高水平应收账款的公司可能被视为风险，因为这表明其收入的很大一部分被绑在未支付的发票上。另一方面，良好管理的应收账款可以增强公司的声誉并吸引潜在投资者。总之，应收账款是商业财务的基本方面，需要仔细关注和管理。它代表客户欠公司的钱，对于维护现金流和财务稳定至关重要。通过实施有效的信用政策并定期分析其应收账款，企业可以改善其现金收集流程，增强其财务健康，并最终在运营中取得更大的成功。理解和掌握应收账款的概念对于任何参与商业管理或财务的人来说都是必不可少的，因为它为健全的财务决策和战略规划奠定了基础。