accounts receivable

简明释义

应收帐款

英英释义

例句

1.Before approving the loan, the bank requested a report on the company's accounts receivable 应收账款.

在批准贷款之前，银行要求提供该公司应收账款的报告。

2.To improve liquidity, the business decided to offer discounts for early payment of accounts receivable 应收账款.

为了改善流动性，公司决定对提前支付的应收账款提供折扣。

3.The finance team closely monitors accounts receivable 应收账款 to ensure timely collection from customers.

财务团队密切监控应收账款，以确保及时从客户那里收款。

4.The company is working to reduce its accounts receivable 应收账款 by following up on overdue invoices.

公司正在通过跟进逾期发票来减少其应收账款。

5.An increase in accounts receivable 应收账款 can indicate that sales are growing, but it may also signal cash flow issues.

增加的应收账款可能表明销售在增长，但也可能暗示现金流问题。

作文

In the realm of business finance, the term accounts receivable refers to the outstanding invoices a company has or the money owed by clients for goods and services delivered but not yet paid for. This concept is crucial for understanding a company’s cash flow and overall financial health. When a business sells its products or services on credit, it creates an accounts receivable, which represents a legal obligation for the customer to pay for those goods or services in the future. Managing accounts receivable effectively is vital for any organization. Companies rely on these receivables to maintain liquidity and fund ongoing operations. If a firm has a high amount of accounts receivable, it may indicate that they are extending credit to customers, which can be beneficial for sales but risky if customers fail to pay on time. Therefore, businesses often implement strict credit policies and regularly monitor their accounts receivable to minimize the risk of bad debts. The process of managing accounts receivable involves several key steps. First, businesses must establish clear credit terms when selling on credit. This includes setting payment due dates, interest rates for late payments, and any discounts for early payments. Once these terms are in place, companies must keep accurate records of all transactions that affect their accounts receivable. This not only helps in tracking what is owed but also aids in forecasting future cash flows. Another important aspect of accounts receivable management is the collection process. Businesses need to follow up with clients who are late on payments. This can involve sending reminders, making phone calls, or even engaging collection agencies if necessary. A proactive approach to collections can significantly reduce the days sales outstanding (DSO), which is a measure of how quickly a company collects cash from its credit sales. Additionally, businesses should regularly analyze their accounts receivable aging report, which categorizes receivables based on how long they have been outstanding. This analysis can help identify problematic accounts and inform decisions about whether to continue extending credit to certain customers. By keeping a close eye on their accounts receivable, companies can take timely actions to improve their cash flow. In conclusion, accounts receivable is a fundamental component of a company’s financial structure. It reflects the sales made on credit and the money that is expected to be collected in the future. Effective management of accounts receivable is essential for maintaining healthy cash flow, minimizing risks of bad debts, and ensuring the overall financial stability of a business. Companies that prioritize the management of their accounts receivable are better positioned to achieve sustainable growth and success in their industries.

在商业财务领域，术语应收账款指的是公司所拥有的未支付发票或客户因已交付商品和服务而欠公司的款项。这个概念对于理解公司的现金流和整体财务健康至关重要。当一个企业以信用出售其产品或服务时，就会产生应收账款，这代表着客户对这些商品或服务未来付款的法律义务。有效管理应收账款对任何组织来说都是至关重要的。公司依赖这些应收款项来维持流动性和资助持续运营。如果一家企业拥有大量的应收账款，这可能表明他们正在向客户提供信用，这对销售有利，但如果客户未能按时付款，则风险也很大。因此，企业通常会实施严格的信用政策，并定期监控其应收账款以最小化坏账的风险。管理应收账款的过程涉及几个关键步骤。首先，企业在进行信用销售时必须建立明确的信用条款。这包括设定付款到期日、逾期付款的利率以及提前付款的折扣。一旦这些条款确定，企业必须准确记录所有影响其应收账款的交易。这不仅有助于追踪所欠款项，还有助于预测未来的现金流。应收账款管理的另一个重要方面是催收过程。企业需要跟进那些逾期付款的客户。这可能涉及发送提醒、打电话，甚至在必要时聘请催收机构。积极的催收方法可以显著减少销售应收账款天数（DSO），这是衡量公司从信用销售中收回现金速度的指标。此外，企业还应定期分析应收账款的逾期报告，该报告根据应收款项的逾期时间进行分类。这种分析可以帮助识别问题账户，并告知是否继续向某些客户提供信用。通过密切关注其应收账款，公司可以及时采取行动以改善现金流。总之，应收账款是公司财务结构的基本组成部分。它反映了以信用方式进行的销售以及未来预期收回的款项。有效管理应收账款对于维护健康的现金流、最小化坏账风险以及确保企业的整体财务稳定至关重要。优先管理其应收账款的公司更有可能在其行业中实现可持续增长和成功。