應(yīng)收賬款外文翻譯

1、 AccountsReceivableAuthor:M.ElizabethHaywood,Donald.IntroductionAccountsreceivableconsistsofmoniesduefromcustomersasaresultofanorganizationsnormalbusinessoperations.Themanagementofaccountsreceivableisanextremelyimportantfunctionsincethecollectionofoutstandingreceivablesrepresentsthesinglemostimporta

2、ntsourceofcashforallorganizationssellinggoodsonopenaccount.Becauseoftheimpactthataccounts-receivablecollectionshaveoncashflow,itisimportantthatresponsibilityfortheday-to-daymanagementofcreditandcollectionsactivitiesbedelegatedtoasingleindividualwithintheorganization.AccountsReceivableasaCurrentAsset

3、Onthebalancesheet,accountsreceivableisreportedasacurrentassetandisconsideredpartofanorganizationsworkingcapital.Asacurrentasset,accountsreceivableisexpectedtobeturnedintocashwithintheannualoperatingcycleofabusiness,whichformostbusinessesisgenerallyconsideredtobeoneyearandcorrespondstothetwelve-month

4、fiscalyearusedforfinancialreportingpurposes.This,however,doesnotimplythatitshouldtakeoneyeartocollectindividualreceivablebalances.Inthecaseofauniversitypress,accountsreceivablerepresentsamajorcomponentofcurrentassets,workingcapital,andcashflow.Theothermajorcomponentsofauniversitypresssworkingcapital

5、arecash,short-terminvestments,andinventory.Asacomponentofworkingcapital,accountsreceivablemustbecarefullymanagedinordertobeturnedintocashasquicklyaspossibleandtoavoidbecominguncollectible.Althoughaccountsreceivableisreportedasacurrentasset,itmustbecarefullyvaluatedandreportedbecauseuntilthereceivabl

6、eiscollected,itcannotreadilyassistwiththepayingofcurrentobligations.AccountsReceivableandCollectionsReportsBecauseofthesignificanceofaccountsreceivableitisimportantformanagementtoreceiveperiodicreportsthatbothmeasuretheeffectivenessofcollectionactivitiesandinformoralertmanagementofproblemaccounts.Id

7、eally,reportsshouldbegeneratedonamonthlybasis,butdependingonthesizeofthereceivablebalanceandcollectionsstaff,theissuanceofsuchreportsmayrangefromweeklytoquarterly.Thisflowofinformationisnecessarysothatmanagementandcollectionsstaffcandeterminewhethercurrentcreditandcollectionspoliciesandproceduresare

8、working,orwhetheranyofthepoliciesandproceduresneedtobechangedtomoreeffectivelycollectoutstandingreceivables.Additionally,thecollectionsstaffneedsinformationsothatcollectionactivitiescanbeprioritized,problemaccountsisolated,andoutstandingbalancescollected.AnalysisofAccountsReceivableandCollectionsAnu

9、mberofmethodsareusedtomeasureaccounts-receivablebalancesandtheeffectivenessofcollectionpoliciesandprocedures.SomeofthemorefrequentlyusedmethodstoanalyzeaccountsreceivableandcollectionsincludeA/RatYearEndasaPercentageofTotalSales.Thisratioiscomputedbydividingthefiscalyear-endA/Rbalancebyfiscalyearnet

10、sales.TheAAUPStatisticalSurveyreportedaveragesbetween21.6percentand23.0percentforfiscalyears1992through1995.Thisratiocanalsobecomputedatanytimeduringtheyear;however,togetameaningfulratio,theA/Rbalancemustbedividedbynetsalesforthemostrecenttwelvemonths.AverageCollectionPeriod.Thisratioisanindicationo

11、ftheaveragenumberofdaysrequiredtoconvertreceivablesintocash.Ideally,thecomputationshoulduseamonthlyaverageofreceivablesandincludeonlycreditsales.Amonthlyaverageofreceivablesshouldbeusedinordertooffsetanyfluctuationsthatmayoccurduringtheyear.Additionally,onlycreditsalesshouldbeusedinthiscomputationsi

12、ncecashsalesusuallydonotinvolveanycreditrisk.Thecomputationoftheaveragecollectionperiodisatwo-stepprocess.Firstdividetotalsales(preferablycreditsalesonly)forthefiscalyearby365.Thiscalculationyieldstheamountofcreditsalesperday.Thendividetheyear-endreceivablebalance(oraveragemonthlyreceivablebalance)b

13、ythecreditsalesperday.Theresultistheaveragecollectionperiodindays.TheAAUPStatisticalSurveyreportedaveragecollectionperiodsof77to91daysforfiscalyear1995and80to95daysforfiscalyear1994.A/RAgingSchedule.Thisisaperiodicreportusedtodeterminetheprioritiesofcollectionactivities.Anagingschedulelistsallcustom

14、eraccountswithoutstandingbalancesasofthedateoftheagingschedule,oneaccountperline.Acrosstheline,thetotalamountdueisbrokendown,oraged,byoverduecategories.Theoverduecategoriesgenerallyincludecurrent(notyetdue),1to30dayspastdue,30to60dayspastdue,60to90dayspastdue,andover90dayspastdue.Theagingcategoriesm

15、ayneedtobeadjustedtoproperlyreflectanorganizationstermsofsales.A/RAgingbyCustomerTypeorPaymentTerms.ThisisavariationoftheA/RAgingScheduleandcanbeusedtomoreeffectivelytargetaccountsthatrequiretheattentionofthecollectionsstaff.Amorefocusedschedulealsoallowscomparisonstobedrawnbetweensimilaraccounts.Ba

16、dDebtExpenseasPercentageofTotalSales.Thisratioiscomputedbydividingyear-endbaddebtexpensebynetsales.TheAAUPStatisticalSurveyreportedaveragesof0.4percentand0.5percentforfiscalyears1992through1995.BadDebtExpenseasPercentageofA/RBalance.Thisratioiscomputedbydividingyearendbaddebtexpensebytheyear-end(ora

17、verage)A/Rbalance.TheAAUPStatisticalSurveyreportedaveragesbetween1.8percentand2.0percentforthefiscalyears1992through1995.CreditDepartmentMonthlyReport.Thisisasummaryreportthathelpsmanagementmonitorthemonthlyaccounts-receivablestatusandcollectionsactivities.Atypicalreportwouldincludecurrentmonthandpr

18、iormonthbalancesforaccountsreceivable,totalcollections,andtotalnetsales.Additionally,someratiosmightbeincluded,suchastheaveragecollectionsperiod.Baddebtcomparisonwouldincludebaddebtwrite-offforthecurrentmonth,fiscalyeartodate,andlastfiscalyeartodate.Finally,asummaryofthenumberofaccountsandbalancesin

19、eachagingcategoryshouldbeincluded.Thereisnouniversal,orstandard,formatforthistypeofreport.Foracreditdepartmentmonthlyreporttobetrulyeffective,itmustbetailoredtotheneedsandreportingcapabilitiesofeachindividualpress.Theideaofthisreportistoprovidemanagementwithaonesummaryofcollectionresultseachmonth.Th

20、epercentageratios(A/Raspercentageofnetsales,baddebtaspercentageofnetsales,andbaddebtaspercentageofA/Rbalance)areonlyusefulwhencomparedtoindustryaverages(suchasAAUPstatistics)ortohistoricaldataforyourparticularuniversitypress.Averagecollectionperiod,ontheotherhand,hastobeanalyzedonapress-by-pressbasi

21、sbecauseofdifferencesinpublishingprogramsandintheallocationofsalesamongtypesofcustomersthatmayhavedifferenttermsofpayment.Anoverallcomparisontoindustryaveragesmayormaynotbehelpfulinanalyzingapresssaveragecollectionperiod.Whenanalyzingaccountsreceivableitisimportanttorememberthattherearenouniversalst

22、andardsformeasuringaccountsreceivableandcollections.Eachpressmustevaluateitsownsituationanddevelopindividualinternaltrendsandgoals.Itis,ofcourse,helpfultoreviewAAUPaveragestoassistinyourinternalevaluation.However,onemustrememberthatAAUPandotherindustryaveragesareonlyaveragesandshouldneverbeconsidere

23、dtheideal.Also,whenperforminginternalanalysisitisimportanttotakecyclicalsalespatternsandunusualeventsintoconsiderationandtotakecautiontomeasureaccountsreceivableandcollectionsresultswithsimilarperiods.CreditManagementandBadDebtPressmanagementandthecollectionsstaffalsoneedtorealizethatitisimpossiblet

24、oreduceaccountsreceivablebeyondacertainpoint,norshouldanorganizationstrivefornobaddebts.Eachpressmustdevelopitsownlevelofsatisfactionanditsowncomfortzoneinordertoknowwhenandonwhichaccountstoconcentratecollectionsefforts.Likewise,eachpressmustdevelopitsownlevelofcomfortindeterminingwhentoselltonewacc

25、ounts.Itisimportanttoexpectsomelevelofbaddebt,becausewithno,oraverylowlevelof,baddebts,thepressisnotmaximizingitssalespotential.Presseshavetobewillingtotakesomechancestoincreasesales,whileatthesametimeunderstandingthatnotallchancestakenwillyieldpositiveresults.Pressesthataremoreaggressiveingrantingc

26、reditmustmakesurethatanadequatereserveforbaddebtismaintainedonthebalancesheetorbudgetforapossibleincreaseinbaddebtexpense.ProactiveCreditManagementInadditiontoanalyzingaccountsreceivableandreviewinginternaltrendsandpastperformance,andorganizationmustbeasproactiveaspossibletomaximizecollections.Theor

27、ganizationthatcallsfirstwillusuallygetpaidfirst.Tokeepontopofcollectionsitisimportanttohavewrittencollectionpoliciesandterms.Thesewrittenpoliciesmusthavetheagreementandsupportofmanagement,marketing,andthecollectionsstaff.Writtenpoliciesshouldbereviewedannuallyandupdatedasneededtoincorporateanychange

28、sthataretakingplaceinthepressspublishingprogram.Havingpoliciesandproceduresinwritingshouldeliminatediscrepanciesinwhatcustomersaretoldbythecollections,customerservice,andmarketingstaffs.Thiswillthengivethecustomeronelessexcusefordelayingpayment.Additionally,whenallmembersofthepressstaffareknowledgea

29、bleaboutthepressscreditandcollectionspoliciesandareawareofhowpast-dueaccountsarehandled,theycanmoreeffectivelyworktogethertomaximizesalesandminimizebaddebt.Theanalysisofaccountsreceivableandcollectionsperformanceshouldbeusedtoassistthepressinsettinggoalsforfutureperformance.However,accounts-receivab

30、leanalysiswillnotbeofanyrealbenefitunlessthepresshasaproactivecreditandcollectionsprograminplacethathasthesupportofpressmanagementandiscommunicatedeffectivelytoallpressdepartmentsandcustomers.M.ElizabethHaywood,Donald.AccuontsReceivable.JournalofAccountingEducation.Pages71-72.應(yīng)收賬款作者:伊麗莎白海伍德，唐納德.譯者：張

31、從改導(dǎo)言由于一個(gè)組織的正常商業(yè)運(yùn)作的結(jié)果，所以應(yīng)收款項(xiàng)包括客戶。應(yīng)收賬款的管理具有非常重要的作用，因?yàn)閼叶礇Q的應(yīng)收賬款的回收代表了最重要的現(xiàn)金來(lái)源上銷售所有商品組織賒賬的結(jié)果。由于應(yīng)收賬款的回收影響到了現(xiàn)金流量，日常中應(yīng)收賬款的賒銷與回收活動(dòng)是很重要職責(zé)，關(guān)鍵是負(fù)責(zé)公司的日常管理的信貸和賬款回收活動(dòng)下放給組織內(nèi)某一個(gè)人。應(yīng)收賬款被看作流動(dòng)資產(chǎn)在資產(chǎn)負(fù)債表中，應(yīng)收賬款被作為流動(dòng)資產(chǎn)的項(xiàng)目報(bào)告，并且被認(rèn)為是組織的周轉(zhuǎn)資金，作為流動(dòng)資產(chǎn)在一個(gè)商業(yè)經(jīng)營(yíng)周期內(nèi)預(yù)期會(huì)轉(zhuǎn)變成現(xiàn)金，這對(duì)大多數(shù)企業(yè)通常被認(rèn)為是一年，對(duì)應(yīng)于12個(gè)月的會(huì)計(jì)年度財(cái)務(wù)報(bào)告之用。然而，這并不意味著它應(yīng)該一年才結(jié)清個(gè)別應(yīng)收賬款的余額。在

32、一所大學(xué)的出版社中，應(yīng)收賬款占流動(dòng)資產(chǎn)的主要組成部分，以及占營(yíng)運(yùn)資金和現(xiàn)金流的主要組成部分。在這個(gè)出版社中營(yíng)運(yùn)資金的其他主要的組成部分是現(xiàn)金、短期投資、和存貨。作為周轉(zhuǎn)資金的重要組成部分，應(yīng)收賬款必須認(rèn)真管理，為了盡可能快的轉(zhuǎn)變成現(xiàn)金，避免成為無(wú)法收回的壞裝。雖然應(yīng)收賬款作為流動(dòng)資產(chǎn)報(bào)道，但應(yīng)收賬款必須小心計(jì)價(jià)和報(bào)告至到收回，不能輕易的作為支付的協(xié)助義務(wù)。應(yīng)收賬款和和回收?qǐng)?bào)告由于應(yīng)收賬款的意義，定期的報(bào)告對(duì)管理來(lái)說(shuō)是很重要的，同時(shí)也是衡量應(yīng)收賬款回收成效的指標(biāo)，與此同時(shí)通知或警報(bào)賬款管理的問(wèn)題。理想情況下，通常報(bào)告應(yīng)按月報(bào)告，但這依靠于應(yīng)收款余額的大小和應(yīng)收賬款的回收人員，這些報(bào)告的發(fā)行時(shí)間按

33、規(guī)模而定，可能范圍從每周到按季發(fā)行。這種信息流是必要的，以至于管理和回收人員可以判斷當(dāng)前信貸和應(yīng)收賬款回收政策和程序是否奏效，還是一些政策和程序需要去改變，以便更有效地回收應(yīng)收未收款。此外，工作人員需要收集信息，以便收集活動(dòng)可以按照輕重緩急進(jìn)行，將問(wèn)題帳戶進(jìn)行分離，對(duì)未償還余額進(jìn)行回收。應(yīng)收賬款的收賬分析許多方法被用來(lái)衡量帳戶余額和應(yīng)收賬款收回的政策和程序的有效性。較為常用的一些用來(lái)分析應(yīng)收賬款收回效率的方法包括：A/R作為年末的銷售百分比，這個(gè)比例計(jì)算除以本財(cái)務(wù)年度的凈銷售額。在美國(guó)大學(xué)教授協(xié)會(huì)統(tǒng)計(jì)調(diào)查報(bào)告說(shuō)，1992年到1995年的財(cái)務(wù)年度由百分之21.6至23.0，超過(guò)平均水平。這個(gè)比率

34、也可以被用來(lái)計(jì)算在一年中任何時(shí)候，但是，要獲得有意義的比例，在A/R平衡中，必須為最近12個(gè)月的凈銷售額。平均收賬期。這個(gè)比率是用來(lái)計(jì)算應(yīng)收賬款轉(zhuǎn)換成現(xiàn)金的的平均天數(shù)。理想情況下，這個(gè)計(jì)算應(yīng)該使用應(yīng)收賬款的平均數(shù)僅僅包括賒銷。月平均應(yīng)收賬款數(shù)應(yīng)被使用旨在抵消在這一年內(nèi)可能出現(xiàn)的波動(dòng)。此外，只有賒銷應(yīng)使用這種計(jì)算，因?yàn)楝F(xiàn)金銷售通常不涉及任何信貸風(fēng)險(xiǎn)。平均收款期的計(jì)算分為兩個(gè)步驟。先化分總銷售額（用于更好的賒銷）365天作為一個(gè)財(cái)務(wù)年度。用于計(jì)算每天的賒銷數(shù)量，然后再除以年末應(yīng)收賬款余額（或平均每月應(yīng)收款余額）。結(jié)果就是平均天數(shù)收賬期。在美國(guó)大學(xué)教授協(xié)會(huì)統(tǒng)計(jì)調(diào)查報(bào)告平均收賬期由1994年的80天到

35、95天到1995年的77天到91天。A/R賬齡單。這是一個(gè)以定期報(bào)告來(lái)確定收款活動(dòng)的優(yōu)先事項(xiàng)。老齡化的時(shí)間表列出了作為老齡化的計(jì)劃日期內(nèi)未償還余額的所有客戶帳戶，每行一個(gè)帳戶。通過(guò)這個(gè)賬項(xiàng)清單，總款項(xiàng)被分解，劃分為逾期的各個(gè)類別。逾期種類一般包括流動(dòng)（尚未到期），逾期1至30天，逾期30至60天，逾期60至90天，超過(guò)90天到期。老化類別可能需要進(jìn)行調(diào)整，以正確反映銷售組織的條件。A/R老化的客戶類型或付款條件。這是對(duì)A/R老化附表變化的反應(yīng)，可以更有效提醒回收人員注意目標(biāo)客戶。一個(gè)更集中的時(shí)間表還可以做相互之間的比較，得出類似的帳戶?？備N售的百分比壞賬費(fèi)用。這個(gè)比例計(jì)算除以年底的凈銷售額壞賬費(fèi)用。在美國(guó)大學(xué)教授協(xié)會(huì)統(tǒng)計(jì)調(diào)查報(bào)告報(bào)道，這個(gè)指標(biāo)介于1992年的0.5到1995年的0.4之間的平均值。一個(gè)百分點(diǎn)壞賬費(fèi)用的平衡。這個(gè)比例計(jì)算除以年底的年壞賬費(fèi)用端（或平均）的A/R的余額。在美國(guó)大學(xué)教授協(xié)會(huì)統(tǒng)計(jì)調(diào)查報(bào)告說(shuō)，這個(gè)比率介于由1992年百分之2至1995年的百分之2.0的平均值。信用部月報(bào)。這是一個(gè)總結(jié)報(bào)告，幫助管理監(jiān)控每月應(yīng)收賬款的現(xiàn)狀和回收情況。一個(gè)典型的報(bào)告將包括當(dāng)前月份和上月的應(yīng)收賬款的賬項(xiàng)余額、總收回額、總凈銷售額。此外，一些比率可能包括，如平均收賬期。壞賬之間的比較將包括本月的呆賬、財(cái)務(wù)年度的日期、上一財(cái)務(wù)年度的日期。最后