receivable account

简明释义

应收帐款

英英释义

例句

1.A high balance in the receivable account can indicate potential cash flow issues.

高余额的应收账款可能表明潜在的现金流问题。

2.We have a large amount in our receivable account that needs to be collected this quarter.

我们在本季度需要收回大量的应收账款。

3.It's essential to keep track of your receivable account to maintain healthy cash flow.

跟踪你的应收账款对于保持健康的现金流至关重要。

4.The company needs to review its receivable account to ensure all invoices are paid on time.

公司需要审查其应收账款以确保所有发票按时支付。

5.The finance team is responsible for managing the receivable account and ensuring timely collections.

财务团队负责管理应收账款并确保及时收款。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and decision-making. One such term that plays a significant role in business operations is the receivable account. A receivable account refers to an amount of money that a company expects to receive from its customers for goods or services provided on credit. This concept is fundamental for businesses, as it directly affects cash flow and financial health.To illustrate the importance of receivable accounts, consider a small business that sells products on credit. When a customer purchases an item but does not pay immediately, the business records this transaction as a receivable account. This means that the business has a legal claim to the amount owed, which will be collected in the future. Effectively managing these receivable accounts ensures that the business maintains sufficient cash flow to meet its operational needs.Moreover, receivable accounts are crucial for assessing a company's liquidity. Liquidity refers to the ability of a company to cover its short-term obligations. A high volume of receivable accounts can indicate potential cash flow issues if those amounts are not collected promptly. Therefore, businesses often employ strategies to manage their receivable accounts, such as setting clear payment terms, sending reminders, and even offering discounts for early payments. Another aspect of receivable accounts is their impact on financial statements. In accounting, receivable accounts appear as current assets on the balance sheet. This classification is important because it reflects the amount of money that is expected to be converted into cash within a year. Investors and stakeholders closely examine these figures to gauge the company's financial stability and operational efficiency.Furthermore, understanding the aging of receivable accounts is vital for any business. Aging reports categorize receivable accounts based on how long they have been outstanding. For example, an account may be classified as current (less than 30 days), overdue (30 to 60 days), or delinquent (over 60 days). Monitoring the aging of receivable accounts helps businesses identify potential bad debts and take necessary actions to mitigate risks. In conclusion, the concept of receivable accounts is essential for any business engaged in credit sales. These accounts not only represent expected income but also play a crucial role in cash flow management and financial reporting. By effectively managing receivable accounts, businesses can enhance their liquidity and ensure long-term sustainability. Understanding this term and its implications can significantly contribute to better financial decision-making and overall business success.

在金融和会计的世界中，理解各种术语对于有效的管理和决策至关重要。一个在商业运营中发挥重要作用的术语是应收账款。应收账款指的是公司期望从客户那里收回的因提供商品或服务而产生的金额，这些商品或服务通常是赊账销售的。这个概念对企业至关重要，因为它直接影响现金流和财务健康。为了说明应收账款的重要性，考虑一个以赊账方式销售产品的小企业。当客户购买一件商品但未立即付款时，企业会将这笔交易记录为应收账款。这意味着企业对所欠金额拥有法律索赔权，这笔款项将在未来收回。有效管理这些应收账款确保企业保持足够的现金流，以满足其运营需求。此外，应收账款对于评估公司的流动性至关重要。流动性是指公司覆盖短期义务的能力。高额的应收账款可能表明如果这些款项未能及时收回，可能会导致现金流问题。因此，企业通常会采取策略来管理其应收账款，例如设定明确的付款条款、发送催款通知，甚至提供提前付款的折扣。应收账款的另一个方面是它们对财务报表的影响。在会计中，应收账款作为流动资产出现在资产负债表上。这种分类很重要，因为它反映了预计将在一年内转化为现金的金额。投资者和利益相关者密切关注这些数字，以评估公司的财务稳定性和运营效率。此外，了解应收账款的账龄对任何企业来说都是至关重要的。账龄报告根据应收账款的逾期时间对其进行分类。例如，一项账款可能被分类为当前（少于30天）、逾期（30到60天）或拖欠（超过60天）。监控应收账款的账龄有助于企业识别潜在的坏账，并采取必要措施以降低风险。总之，应收账款的概念对任何从事赊账销售的企业都是必不可少的。这些账款不仅代表着预期的收入，还在现金流管理和财务报告中发挥着至关重要的作用。通过有效管理应收账款，企业可以增强其流动性并确保长期可持续发展。理解这个术语及其影响将极大地促进更好的财务决策和整体商业成功。