应收账款外文翻译

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.应收账款作者:伊丽莎白海伍德，唐纳德.译者：张

31、从改导言由于一个组织的正常商业运作的结果，所以应收款项包括客户。应收账款的管理具有非常重要的作用，因为悬而未决的应收账款的回收代表了最重要的现金来源上销售所有商品组织赊账的结果。由于应收账款的回收影响到了现金流量，日常中应收账款的赊销与回收活动是很重要职责，关键是负责公司的日常管理的信贷和账款回收活动下放给组织内某一个人。应收账款被看作流动资产在资产负债表中，应收账款被作为流动资产的项目报告，并且被认为是组织的周转资金，作为流动资产在一个商业经营周期内预期会转变成现金，这对大多数企业通常被认为是一年，对应于12个月的会计年度财务报告之用。然而，这并不意味着它应该一年才结清个别应收账款的余额。在

32、一所大学的出版社中，应收账款占流动资产的主要组成部分，以及占营运资金和现金流的主要组成部分。在这个出版社中营运资金的其他主要的组成部分是现金、短期投资、和存货。作为周转资金的重要组成部分，应收账款必须认真管理，为了尽可能快的转变成现金，避免成为无法收回的坏装。虽然应收账款作为流动资产报道，但应收账款必须小心计价和报告至到收回，不能轻易的作为支付的协助义务。应收账款和和回收报告由于应收账款的意义，定期的报告对管理来说是很重要的，同时也是衡量应收账款回收成效的指标，与此同时通知或警报账款管理的问题。理想情况下，通常报告应按月报告，但这依靠于应收款余额的大小和应收账款的回收人员，这些报告的发行时间按

33、规模而定，可能范围从每周到按季发行。这种信息流是必要的，以至于管理和回收人员可以判断当前信贷和应收账款回收政策和程序是否奏效，还是一些政策和程序需要去改变，以便更有效地回收应收未收款。此外，工作人员需要收集信息，以便收集活动可以按照轻重缓急进行，将问题帐户进行分离，对未偿还余额进行回收。应收账款的收账分析许多方法被用来衡量帐户余额和应收账款收回的政策和程序的有效性。较为常用的一些用来分析应收账款收回效率的方法包括：A/R作为年末的销售百分比，这个比例计算除以本财务年度的净销售额。在美国大学教授协会统计调查报告说，1992年到1995年的财务年度由百分之21.6至23.0，超过平均水平。这个比率

34、也可以被用来计算在一年中任何时候，但是，要获得有意义的比例，在A/R平衡中，必须为最近12个月的净销售额。平均收账期。这个比率是用来计算应收账款转换成现金的的平均天数。理想情况下，这个计算应该使用应收账款的平均数仅仅包括赊销。月平均应收账款数应被使用旨在抵消在这一年内可能出现的波动。此外，只有赊销应使用这种计算，因为现金销售通常不涉及任何信贷风险。平均收款期的计算分为两个步骤。先化分总销售额（用于更好的赊销）365天作为一个财务年度。用于计算每天的赊销数量，然后再除以年末应收账款余额（或平均每月应收款余额）。结果就是平均天数收账期。在美国大学教授协会统计调查报告平均收账期由1994年的80天到

35、95天到1995年的77天到91天。A/R账龄单。这是一个以定期报告来确定收款活动的优先事项。老龄化的时间表列出了作为老龄化的计划日期内未偿还余额的所有客户帐户，每行一个帐户。通过这个账项清单，总款项被分解，划分为逾期的各个类别。逾期种类一般包括流动（尚未到期），逾期1至30天，逾期30至60天，逾期60至90天，超过90天到期。老化类别可能需要进行调整，以正确反映销售组织的条件。A/R老化的客户类型或付款条件。这是对A/R老化附表变化的反应，可以更有效提醒回收人员注意目标客户。一个更集中的时间表还可以做相互之间的比较，得出类似的帐户。总销售的百分比坏账费用。这个比例计算除以年底的净销售额坏账费用。在美国大学教授协会统计调查报告报道，这个指标介于1992年的0.5到1995年的0.4之间的平均值。一个百分点坏账费用的平衡。这个比例计算除以年底的年坏账费用端（或平均）的A/R的余额。在美国大学教授协会统计调查报告说，这个比率介于由1992年百分之2至1995年的百分之2.0的平均值。信用部月报。这是一个总结报告，帮助管理监控每月应收账款的现状和回收情况。一个典型的报告将包括当前月份和上月的应收账款的账项余额、总收回额、总净销售额。此外，一些比率可能包括，如平均收账期。坏账之间的比较将包括本月的呆账、财务年度的日期、上一财务年度的日期。最后