畢業(yè)論文外文翻譯-應(yīng)收賬款的管理

1、the term receivables refer to amounts due from individuals and companies receivables are claims that arc expected to be collected in cash. the management of receivables is a vary important activity for any company that sells goods on credit. receivables are important because they represent one of a

2、company's most liquid assets for many companies receivables are also one of the largest assets.receivables這個單詞是指應(yīng)收賬款欠款的個人和公司。應(yīng)收賬款是指預(yù)計將收集到的 現(xiàn)金。應(yīng)收款的管理對任何一個通過信貸方式銷售貨物的公司而言都是一項重要的活動。應(yīng) 收款很重要的，因為他們代表一個公司的最具流動性的資產(chǎn)。對于許多公司而言，應(yīng)收賬款 也是其屮最大的資產(chǎn)之一。management receivables應(yīng)收賬款的管理receivables arc a significant asse

3、t on the many books. as a consequence, companies must pay close attention to their receivables balances and manage them carefully.應(yīng)收款是在很多書籍屮都表明是一項很重要的資產(chǎn)。因此，金業(yè)必須密切關(guān)注其應(yīng)收款 余額并且進行謹慎的管理。managing accounts receivables involves five steps:1. determine to whom to extend credit2. establish a payment period3.

4、monitor collections4 evaluate the receivables balances5 accelerate cash receipts from receivables when necessary 應(yīng)收賬款的管理可分為五步來進行：1. 決定誰可以提供信貸2. 建立付款期限3. 監(jiān)測收回4. 評價應(yīng)收賬款余額5. 必耍吋加快應(yīng)收賬款的現(xiàn)金收冋extending credit 提供信貸a critical part of managing receivables is determining who should be extended credit and who s

5、hould not. many companies increase sales by being generous with their credit policy, but they may end up extending credit to risky customers who do not pay. if the credit policy is too tight, you will lose sales; if it is too loose, you may sell to "deadbeats who will pay cither very late or no

6、t at all. one ceo noted that prior to getting his credit and collection department in order, his salespeople had 300 square feet of office space per person, while the people in credit and collections had six people crammed into a single 300-square-foot space. although this arrangement boosted sales,

7、 it had vary expensive consequences in bad debts expense應(yīng)收賬款管理屮一個決定性的部分就是確定誰應(yīng)擴人信貸，誰不應(yīng)該擴人。很多公司由 于信貸政策的寬松提高了銷售額，但他們最終可能擴大客八的信貸風(fēng)險。如果信貸政策是很 緊，銷售量將卜降；女i陳太松，則意味著你可能將勞務(wù)出售給支付很晚或根本無法償還的游 手好閑之人。一個總裁指出，他先后接管受信業(yè)務(wù)和代收款部門，他的銷偉人員每人在辦公 室的空間為300平方英尺,而在信貸和冋收部門6個人勉強塞進-個300平方英尺的空間。 雖然這種安排促進銷售，但它會產(chǎn)生非常昂貴的壞賬費用。certain step

8、s can be taken to help minimize losses as credit standard are relaxed. risky customers might be required to provide letters of credit or bank guarantees. then if the customers don't pay, the bank that provided the guarantee will. particularly risky customers might be required to pay cash on deli

9、very. in addition, you should ask potential customers for references from banks and suppliers to determine their payment history. it is important to check these references on potential new customers as well as periodically to check the financial health of continuing customers many resources are avai

10、lable for investigating customers通過寬松的信貸標準可以采取某些步驟最人限度地減少損失。風(fēng)險客戶可能會被要求提 供信用證或銀行擔(dān)保。然后，如果客八不支付，銀行會提供了保證。特別危險的客戶可能需 要貨到付款。此外，你應(yīng)該請求銀行和供應(yīng)商對潛在客戶提供證叨以確定其付款歷史。重要 的是要檢杏這些潛在的新客戶的信用狀況以及定期檢杏老客戶的財政狀況。許多資源均可用 于調(diào)査客戶。establishing a payment period 建立付款期限companies that extended credit should determine a required paym

11、ent period and communicate that policy to their customers. it is important to make sure that your company's payment period is consistent with that of your competitors for example, if you decide to require payment within 15 days, but your competitors require payment within 45 days, you may lose s

12、ales to your competitor. however, you may allow up to 45days to pay but offer a sales discount for people paying within 15days to match competitors' term but encourage prompt payment of account.展延信用證的公司應(yīng)該向他們的客戶確定一個必須的付款期限和傳達溝通政策。重要的 是，要確保您公司的付款期與你的競爭對手是一致的。例如，如果您決定要求在15天內(nèi)付 款，但您的競爭對手需要在45天內(nèi)付款，這樣您

13、可能會在銷售上敗給你的競爭對手。然而， 您可以允許最多四十五天支付，但給15天內(nèi)付款的客戶提供了一個銷售折扣從而匹配競爭 對手的期限、鼓勵客戶立即付款。monitoring collections 監(jiān)測收回an accounts receivable aging schedule should be prepared at least monthly. in addition to estimating the allowance for bad debts, the aging schedule has other uses to management. it aids estimation

14、 of the timing of future cash inflows, which is very important to the treasurers' efforts to prepare a cash budget. it provides information about the overall collection experience of the company and identifies problem account. problem accounts need to be pursued with phone calls, letters, and oc

15、casionally legal action. sometimes special arrangements must be made with problem accounts 應(yīng)收賬款賬齡分析表應(yīng)該至少每月制作一次。除了估計壞賬，應(yīng)收賬款賬齡分析表對管 理有著其他用途。它可以幫助分析估計未來的現(xiàn)金流入的時機，這對財務(wù)主管編寫一份現(xiàn)金 預(yù)算是非常璽要的。它提供了公司的全部可收集到的信息，并確定了該公司的問題帳戶。問 題賬戶需要電話，信函，和偶爾法律行動等方式來追回。有時候，必須對問題帳戶采取特別 協(xié)議安排等。evaluating the receivables balance 評價應(yīng)收款余

16、額investors and managers keep a watchful eye on the relationship among sales, accounts receivables, and cash collections. if sales increase, then accounts receivable arc also expected to increase. but a disproportionate increase in accounts receivable might signal trouble. perhaps the company in crea

17、sed its sales by loose ning its credit policy, and these receivables may be difficult or impossible to collect. such receivables arc considered less liquid. recall that liquidity is measured by how quickly certain assets can be converted to cash.投資者和管理人員需要密切留意銷售，應(yīng)收賬款，現(xiàn)金收回之間的關(guān)系。如果銷售增加， 那么應(yīng)收賬款預(yù)計也將增加。但

18、不成比例地增加應(yīng)收帳款可能也是麻煩開始的信號。也許該 公司通過放松其信貸政策來增加銷售額，這些應(yīng)收賬款可能會難以或無法回收。這種應(yīng)收賬 款被認為是流動性較差。需婆記得的是，我們都是通過可兌現(xiàn)的資產(chǎn)轉(zhuǎn)化為現(xiàn)金的速度來衡 量流動性的水平的。the ratio used to assess the liquidity of the receivables is the receivables turnover ratio. this ratio measures the number of times, on average, receivables are collected during the

19、 period. the receivables turnover ratio is computed by dividing net credit sales by the average net receivables during the year. unless seasonal factors arc significant, average receivables outstanding can be computed from the beginning and ending balances of the net receivables.用來評佔應(yīng)收賬款流動性的比率稱為丿m收賬

20、款周轉(zhuǎn)率。這比率可以衡量應(yīng)收賬款在收 賬期內(nèi)被冋收的次數(shù)，平均收賬時間等。丿應(yīng)收款周轉(zhuǎn)率的計算方法是賒銷收入凈額除以在這 一年里的平均應(yīng)收賬款凈額。除非季節(jié)性因索影響顯著，平均應(yīng)收帳款可以通過凈應(yīng)收賬款 的期初和期末平均余額來計算。receivables turnover ratio=net credit sales/average net receivables應(yīng)收賬款周轉(zhuǎn)率二賒銷收入凈額/平均應(yīng)收賬款凈額accelerate cash receipts 加快現(xiàn)金收入in the normal course of events, accounts receivables are collec

21、ted in cash and removed from the books. however, as credit sales and receivables have grown in size and significance, the "normal course of events has changed. two common expressions apply to the collection of receivables: (1) times is moneythat is, waiting for the normal collection process cos

22、ts money.(2) a bird in the hand is worth two in the bushthat is, getting the cash now is better thangetting it later or not at nll therefore, in order to accelerate the receipt of cash from receivables, companies frequently sell their receivables to anothcr company for cash, thereby shortening the c

23、ash-to-cash operating cycle.在正常情況卜應(yīng)收賬款通過現(xiàn)金收回和通過帳務(wù)移出。然而，由于賒銷和應(yīng)收賬款 規(guī)模和意義重要性的增加，這種“正常情況下”發(fā)生了變化。兩種常見的應(yīng)收款的收収形式 表現(xiàn)為：(1)時間就是金錢-這就是，正常的應(yīng)收賬款收集過程增加了成木、耗費資金。(2) 二鳥在林，不如一鳥在手-即現(xiàn)在收回現(xiàn)金優(yōu)于越稍后或根木沒有。因此，為了加快應(yīng)收賬 款回收的現(xiàn)金收款，公司經(jīng)常為收回現(xiàn)金而把他們的應(yīng)收賬款岀售給另一家公司，從而縮短 現(xiàn)金到現(xiàn)金的經(jīng)營周期。finance accountingtools for business decision makingkimme

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