accrued receivables

简明释义

应计未收款项,应计未收项目

英英释义

例句

1.During the audit, the financial team discovered discrepancies in the accrued receivables entries.

在审计过程中，财务团队发现应计应收款项条目存在差异。

2.To improve cash flow, the accountant suggested collecting on accrued receivables as soon as possible.

为了改善现金流，会计建议尽快收回应计应收款项。

3.The company reported an increase in accrued receivables for the quarter, indicating more money owed to them by clients.

该公司报告本季度应计应收款项增加，表明客户欠他们更多的钱。

4.Management decided to write off some old accrued receivables that were unlikely to be collected.

管理层决定注销一些不太可能收回的旧应计应收款项。

5.The balance sheet showed a significant amount in accrued receivables, which could affect liquidity.

资产负债表显示有大量的应计应收款项，这可能影响流动性。

作文

In the world of finance and accounting, understanding key terms is essential for effective management and decision-making. One such term that often comes up in discussions about financial statements and cash flow is accrued receivables. This term refers to amounts that a company has earned but has not yet received payment for. Essentially, it represents the revenue that a business has recognized on its income statement but has not yet collected in cash. Understanding accrued receivables is crucial for both accountants and business managers as it helps them assess the company’s financial health and operational efficiency.To delve deeper into the concept of accrued receivables, it is important to first understand the accrual basis of accounting. Under this method, revenues and expenses are recorded when they are earned or incurred, regardless of when cash is actually exchanged. This means that a company might provide services or deliver goods to a customer and recognize the revenue from that transaction even if the payment will be received at a later date. For example, if a consulting firm completes a project in December but does not receive payment until January, the revenue is still recorded in December's financial statements. The amount owed by the client becomes an accrued receivable on the firm's balance sheet.The presence of accrued receivables on a company’s balance sheet can indicate a few things. On one hand, it might suggest that the company is effectively generating sales and providing services, which is a positive sign of business activity. However, it can also raise concerns about cash flow management. If a company has a large amount of accrued receivables, it may mean that it is relying too heavily on credit sales or that customers are taking a long time to pay their invoices. This situation can lead to cash flow issues, which can hinder the company’s ability to meet its short-term obligations.Furthermore, managing accrued receivables requires diligent monitoring and follow-up. Companies need to have robust accounts receivable processes in place to ensure timely collection of outstanding amounts. This can involve sending reminders to clients, offering discounts for early payments, or even employing collection agencies for overdue accounts. By actively managing these receivables, businesses can improve their cash flow and reduce the risk of bad debts.In conclusion, accrued receivables play a significant role in the financial landscape of a business. They reflect the company's earnings that are yet to be collected and can provide insights into its operational efficiency and cash flow management. By understanding this term and its implications, business leaders can make informed decisions that enhance their financial stability. Whether through effective invoicing practices or diligent follow-ups with clients, managing accrued receivables is crucial for maintaining a healthy cash flow and ensuring the long-term success of the business.

在金融和会计的世界中，理解关键术语对于有效管理和决策至关重要。其中一个常常出现在财务报表和现金流讨论中的术语是应计应收款。这个术语指的是公司已经赚取但尚未收到付款的金额。实质上，它代表了企业在损益表上确认的收入，但尚未以现金形式收回。理解应计应收款对会计师和商业经理来说都至关重要，因为它帮助他们评估公司的财务健康状况和运营效率。要深入了解应计应收款的概念，首先需要理解权责发生制会计。在这种方法下，收入和费用是在赚取或发生时记录的，而不管现金何时实际交换。这意味着一家公司可能会向客户提供服务或交付商品，并在交易中确认收入，即使付款将在稍后收到。例如，如果一家咨询公司在12月完成一个项目，但直到1月才收到付款，那么该收入仍然会在12月的财务报表中记录。客户所欠的金额成为公司的资产负债表上的应计应收款。公司资产负债表上存在应计应收款可能表明几件事情。一方面，这可能表明公司正在有效地产生销售和提供服务，这是业务活动的积极信号。然而，它也可能引发对现金流管理的担忧。如果一家公司有大量的应计应收款，这可能意味着它过于依赖信用销售，或者客户支付发票的时间过长。这种情况可能导致现金流问题，从而妨碍公司履行短期义务的能力。此外，管理应计应收款需要勤奋的监控和跟进。公司需要建立健全的应收账款流程，以确保及时收回未结金额。这可能涉及向客户发送提醒、提供提前付款折扣，甚至雇佣催收机构处理逾期账户。通过积极管理这些应收款项，企业可以改善现金流并降低坏账风险。总之，应计应收款在企业的财务环境中扮演着重要角色。它们反映了公司尚未收回的收入，并能提供有关其运营效率和现金流管理的见解。通过理解这一术语及其影响，企业领导者可以做出增强财务稳定性的明智决策。无论是通过有效的开票实践还是与客户的勤勉跟进，管理应计应收款对维持健康的现金流和确保企业的长期成功至关重要。