accounts receivable

简明释义

应收帐款;

英英释义

例句

1.The finance team is reviewing the accounts receivable 应收账款 aging report to identify overdue invoices.

财务团队正在审查应收账款 accounts receivable的逾期报告，以识别过期发票。

2.We have a significant amount of accounts receivable 应收账款 that needs to be collected this quarter.

我们有一笔可观的应收账款 accounts receivable需要在本季度内收回。

3.Effective management of accounts receivable 应收账款 can improve cash flow for the business.

有效管理应收账款 accounts receivable可以改善公司的现金流。

4.The company needs to improve its accounts receivable 应收账款 process to ensure timely payments from customers.

公司需要改善其应收账款 accounts receivable流程，以确保客户及时付款。

5.Our accounts receivable 应收账款 turnover ratio has increased, indicating better collection efficiency.

我们的应收账款 accounts receivable周转率有所提高，表明收款效率更高。

作文

In the world of business and finance, understanding key terms is essential for effective management and decision-making. One such term that plays a crucial role in the financial health of a company is accounts receivable. This term refers to the money owed to a business by its customers for goods or services that have been delivered but not yet paid for. In simpler terms, it represents the credit extended by a company to its clients, allowing them to purchase products or services on credit. The accounts receivable balance is typically recorded as a current asset on the company's balance sheet, highlighting its importance in managing cash flow.The significance of accounts receivable cannot be overstated. For many businesses, especially those that sell on credit, this figure can represent a substantial portion of their total assets. Efficient management of accounts receivable is vital for maintaining healthy cash flow. When customers delay payments, it can lead to cash flow problems, making it difficult for companies to meet their own financial obligations. Therefore, businesses often implement strict credit policies and regularly monitor their accounts receivable to ensure timely collections.To effectively manage accounts receivable, companies must first establish clear credit policies. This includes determining which customers are eligible for credit, setting credit limits, and defining payment terms. Once these policies are in place, businesses can extend credit to customers while minimizing the risk of bad debts. Regular follow-ups and reminders can also help in ensuring that payments are received on time. Many companies utilize accounting software that tracks accounts receivable and automates reminders, making the process more efficient.Another important aspect of accounts receivable management is understanding the aging of receivables. This involves categorizing outstanding invoices based on how long they have been unpaid. By analyzing aging reports, businesses can identify problem accounts and take necessary actions, such as sending collection letters or engaging collection agencies. This proactive approach helps in reducing the amount of overdue accounts receivable and improving overall cash flow.In addition to managing existing accounts receivable, businesses should also focus on forecasting future receivables. This involves estimating how much money is expected to be collected over a certain period based on historical data and current sales trends. Accurate forecasting allows companies to plan their budgets and investments more effectively.Moreover, businesses must be aware of the impact that accounts receivable has on their financial ratios. For example, the accounts receivable turnover ratio measures how efficiently a company collects its receivables. A high turnover ratio indicates that a company is effective at collecting its debts, while a low ratio may signal potential issues with credit management.In conclusion, accounts receivable is a fundamental aspect of financial management that requires careful attention and strategic planning. By implementing effective credit policies, monitoring aging receivables, and forecasting future collections, businesses can maintain healthy cash flow and ensure their long-term success. Understanding and managing accounts receivable not only helps in optimizing cash flow but also contributes to stronger customer relationships and overall business growth.

在商业和金融的世界中，理解关键术语对于有效管理和决策至关重要。一个在公司财务健康中发挥关键作用的术语是应收账款。这个术语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。简单来说，它代表了公司向客户提供的信用，允许他们赊账购买产品或服务。应收账款余额通常在公司的资产负债表上记录为流动资产，突显其在现金流管理中的重要性。应收账款的重要性不容小觑。对于许多企业，尤其是那些提供信用销售的企业，这个数字可能占其总资产的相当一部分。有效管理应收账款对于维持健康的现金流至关重要。当客户延迟付款时，可能会导致现金流问题，使公司难以履行自己的财务义务。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确保及时收款。为了有效管理应收账款，公司首先必须建立明确的信用政策。这包括确定哪些客户有资格获得信用、设定信用额度以及定义付款条款。一旦这些政策到位，企业就可以向客户提供信用，同时将坏账风险降到最低。定期的跟进和提醒也有助于确保及时收款。许多公司利用会计软件跟踪应收账款并自动发送提醒，使过程更高效。管理应收账款的另一个重要方面是了解应收账款的老化。这涉及根据未付款项的逾期时间对未结发票进行分类。通过分析老化报告，企业可以识别问题账户并采取必要措施，例如发送催款信或聘请催收公司。这种主动的方法有助于减少逾期应收账款的金额，并改善整体现金流。除了管理现有的应收账款，企业还应关注未来应收账款的预测。这涉及根据历史数据和当前销售趋势估算在一定时期内预计收回的款项。准确的预测使公司能够更有效地规划预算和投资。此外，企业还必须意识到应收账款对其财务比率的影响。例如，应收账款周转率衡量公司收回应收账款的效率。高周转率表明公司在收回债务方面有效，而低周转率可能表明信用管理存在潜在问题。总之，应收账款是财务管理的一个基本方面，需要细心关注和战略规划。通过实施有效的信用政策、监控老化应收账款和预测未来收款，企业可以保持健康的现金流，并确保其长期成功。理解和管理应收账款不仅有助于优化现金流，还有助于增强客户关系和整体业务增长。