long-term receivable

简明释义

长期应收账款

英英释义

例句

1.In accounting, a long-term receivable is typically classified as an asset that will be settled in more than one year.

在会计中，长期应收款通常被归类为将在一年以上结算的资产。

2.The company recorded a long-term receivable as it expects to receive payment for the equipment sold over the next five years.

公司记录了一笔长期应收款，因为它预计在接下来的五年中收到出售设备的付款。

3.The long-term receivable will be reviewed annually to assess its collectability.

该长期应收款将每年审查一次，以评估其可回收性。

4.Investors should be aware of the long-term receivable on the balance sheet, as it can affect cash flow projections.

投资者应该注意资产负债表上的长期应收款，因为这可能会影响现金流预测。

5.Our financial statements show a significant long-term receivable from our largest client due to a delayed project.

我们的财务报表显示，由于项目延迟，我们最大的客户有一笔可观的长期应收款。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often arises in financial statements is long-term receivable. A long-term receivable refers to money owed to a company that is expected to be received over a period longer than one year. This means that the company has provided goods or services on credit, but the payment will not be received in the short term. Recognizing this concept is essential for businesses as it impacts cash flow management and financial planning.For instance, consider a manufacturing company that sells machinery to another business. If the purchasing company cannot pay the full amount upfront, the manufacturing company may offer a payment plan that allows the buyer to pay in installments over several years. In this scenario, the unpaid portion of the sale would be classified as a long-term receivable. This classification indicates that while the company has made a sale, it will not have immediate access to that cash, which can influence its liquidity.The significance of long-term receivable lies in its effect on the balance sheet. When a company lists its long-term receivables, it is recognizing future cash inflows that are expected to occur beyond the current fiscal year. This can provide valuable insight into the company’s financial health and future revenue streams. Investors and creditors often look at these figures to assess the company’s ability to generate cash in the long run.However, managing long-term receivables requires careful consideration. Companies must evaluate the creditworthiness of their customers to minimize the risk of default. If a customer fails to pay their debt, the company may have to write off the receivable, which can negatively impact its financial statements and overall profitability. Therefore, it is vital for businesses to implement robust credit policies and conduct thorough assessments before extending credit to customers.Moreover, the accounting treatment of long-term receivables is also important. According to generally accepted accounting principles (GAAP), companies must report these receivables at their present value, reflecting the time value of money. This means that the future cash flows expected from the receivable must be discounted back to their present value, providing a more accurate representation of the asset on the balance sheet.In conclusion, the concept of long-term receivable plays a significant role in the financial landscape of businesses. It represents amounts owed to a company that will not be collected within the next year, impacting cash flow and financial reporting. Understanding how to manage and account for long-term receivables is essential for maintaining a healthy financial position. As businesses continue to navigate complex financial environments, the ability to effectively manage long-term receivables will remain a key factor in achieving long-term success and stability.

在金融和会计的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个常见的术语是长期应收款。长期应收款指的是公司预期在一年以上的时间内收到的欠款。这意味着公司已经提供了商品或服务，但付款不会在短期内收到。认识到这一概念对企业至关重要，因为它影响现金流管理和财务规划。例如，考虑一家向另一家公司出售机器的制造公司。如果购买公司无法立即支付全部金额，制造公司可能会提供一个允许买方在数年内分期付款的计划。在这种情况下，销售未付部分将被归类为长期应收款。这种分类表明，尽管公司已经完成了一笔销售，但它将无法立即获得现金，这可能会影响其流动性。长期应收款的重要性在于它对资产负债表的影响。当公司列出其长期应收款时，它承认预期将在当前财年之后发生的未来现金流入。这可以为公司的财务健康状况和未来收入来源提供宝贵的见解。投资者和债权人通常会查看这些数字，以评估公司在长期内产生现金的能力。然而，管理长期应收款需要仔细考虑。公司必须评估客户的信用worthiness，以最小化违约风险。如果客户未能偿还债务，公司可能不得不注销应收款，这会对其财务报表和整体盈利能力产生负面影响。因此，企业实施健全的信用政策并在向客户提供信用之前进行彻底评估至关重要。此外，长期应收款的会计处理也很重要。根据公认会计原则（GAAP），公司必须以现值报告这些应收款，反映货币的时间价值。这意味着预期从应收款中获得的未来现金流必须折现回其现值，从而更准确地表示资产负债表上的资产。总之，长期应收款的概念在企业的财务环境中发挥着重要作用。它代表了在下一年度内不会收回的欠款，影响现金流和财务报告。理解如何管理和核算长期应收款对于维持健康的财务状况至关重要。随着企业继续应对复杂的金融环境，有效管理长期应收款的能力将仍然是实现长期成功和稳定的关键因素。