應(yīng)收賬款外文翻譯

1、<p>　　Accounts Receivable</p><p>　　Author: M. Elizabeth Haywood, Donald.</p><p>　　Introduction </p><p>　　Accounts receivable consists of monies due from customers as a result o

2、f an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of

3、cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit a</p&

4、gt;<p>　　Accounts Receivable as a Current Asset </p><p>　　On the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a

5、 current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month

6、 fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivabl</p><p>　　In the case of a university press, accounts receivable

7、represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of wo

8、rking capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it mus

9、t be care</p><p>　　Accounts Receivable and Collections Reports </p><p>　　Because of the significance of accounts receivable it is important for management to receive periodic reports that both m

10、easure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and colle

11、ctions staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff c</p><p>　　Analysis of Accounts Receivable and Co

12、llections </p><p>　　A number of methods are used to measure accounts-receivable balances and the effectiveness of collection policies and procedures. Some of the more frequently used methods to analyze accou

13、nts receivable and collections include </p><p>　　A/R at Year End as a Percentage of Total Sales. This ratio is computed by dividing the fiscal year-end A/R balance by fiscal year net sales. The AAUP Statisti

14、cal Survey reported averages between 21.6 percent and 23.0 percent for fiscal years 1992 through 1995. This ratio can also be computed at any time during the year; however, to get a meaningful ratio, the A/R balance must

15、 be divided by net sales for the most recent twelve months. </p><p>　　Average Collection Period. This ratio is an indication of the average number of days required to convert receivables into cash. Ideally,

16、the computation should use a monthly average of receivables and include only credit sales. A monthly average of receivables should be used in order to offset any fluctuations that may occur during the year. Additionally,

17、 only credit sales should be used in this computation since cash sales usually do not involve any credit risk. The computation of the average c</p><p>　　A/R Aging Schedule. This is a periodic report used to

18、determine the priorities of collection activities. An aging schedule lists all customer accounts with outstanding balances as of the date of the aging schedule, one account per line. Across the line, the total amount due

19、 is broken down, or aged, by overdue categories. The overdue categories generally include current (not yet due), 1 to 30 days past due, 30 to 60 days past due, 60 to 90 days past due, and over 90 days past due. The aging

20、 categ</p><p>　　A/R Aging by Customer Type or Payment Terms. This is a variation of the A/R Aging Schedule and can be used to more effectively target accounts that require the attention of the collections st

21、aff. A more focused schedule also allows comparisons to be drawn between similar accounts. </p><p>　　Bad Debt Expense as Percentage of Total Sales. This ratio is computed by dividing year-end bad debt expens

22、e by net sales. The AAUP Statistical Survey reported averages of 0.4 percent and 0.5 percent for fiscal years 1992 through 1995. </p><p>　　Bad Debt Expense as Percentage of A/R Balance. This ratio is compute

23、d by dividing year- end bad debt expense by the year-end (or average) A/R balance. The AAUP Statistical Survey reported averages between 1.8 percent and 2.0 percent for the fiscal years 1992 through 1995. </p><

24、;p>　　Credit Department Monthly Report. This is a summary report that helps management monitor the monthly accounts-receivable status and collections activities. A typical report would include current month and prior m

25、onth balances for accounts receivable, total collections, and total net sales. Additionally, some ratios might be included, such as the average collections period. Bad debt comparison would include bad debt write-off for

26、 the current month, fiscal year to date, and last fiscal year to dat</p><p>　　The percentage ratios (A/R as percentage of net sales, bad debt as percentage of net sales, and bad debt as percentage of A/R bal

27、ance) are only useful when compared to industry averages (such as AAUP statistics) or to historical data for your particular university press. Average collection period, on the other hand, has to be analyzed on a press-b

28、y-press basis because of differences in publishing programs and in the allocation of sales among types of customers that may have different terms of pa</p><p>　　When analyzing accounts receivable it is impor

29、tant to remember that there are no universal standards for measuring accounts receivable and collections. Each press must evaluate its own situation and develop individual internal trends and goals. It is, of course, hel

30、pful to review AAUP averages to assist in your internal evaluation. How ever, one must remember that AAUP and other industry averages are only averages and should never be considered the ideal. Also, when performing inte

31、rnal analysis </p><p>　　Credit Management and Bad Debt </p><p>　　Press management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a cert

32、ain point, nor should an organization strive for no bad debts. Each press must develop its own level of satisfaction and its own comfort zone in order to know when and on which accounts to concentrate collections efforts

33、. Likewise, each press must develop its own level of comfort in determining when to sell to new accounts. It is important to expect some level of bad d</p><p>　　Proactive Credit Management </p><p&

34、gt;　　In addition to analyzing accounts receivable and reviewing internal trends and past performance, and organization must be as proactive as possible to maximize collections. The organization that calls first will usua

35、lly get paid first. To keep on top of collections it is important to have written collection policies and terms. These written policies must have the agreement and support of management, marketing, and the collections st

36、aff. Written policies should be reviewed annually and updated as </p><p>　　Having policies and procedures in writing should eliminate discrepancies in what customers are told by the collections, customer ser

37、vice, and marketing staffs. This will then give the customer one less excuse for delaying payment. Additionally, when all members of the press staff are knowledge able about the press's credit and collections policie

38、s and are aware of how past-due accounts are handled, they can more effectively work together to maximize sales and minimize bad debt. </p><p>　　The analysis of accounts receivable and collections performanc

39、e should be used to assist the press in setting goals for future performance. However, accounts-receivable analysis will not be of any real benefit unless the press has a proactive credit and collections program in place

40、 that has the support of press management and is communicated effectively to all press departments and customers.</p><p>　　M. Elizabeth Haywood, Donald. Accuonts Receivable .</p><p>　　Journal of

41、AccountingEducation..Pages 71-72.</p><p><b>　　應(yīng)收賬款</b></p><p>　　作者:伊麗莎白·海伍德,唐納德.</p><p><b>　　譯者：張從改</b></p><p><b>　　導(dǎo)言</b></

42、p><p>　　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(hù)。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(xiāo)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(xiāo)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。</p><p>　　應(yīng)收賬款被看作流動(dòng)資產(chǎn)</p>

43、<p>　　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。</p><p>　　在一所大學(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

44、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)。</p><p>　　應(yīng)收賬款和和回收?qǐng)?bào)告</p><p>　　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

45、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(hù)進(jìn)行分離，對(duì)未償還余額進(jìn)行回收。</p&

46、gt;<p><b>　　應(yīng)收賬款的收賬分析</b></p><p>　　許多方法被用來(lái)衡量帳戶(hù)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(xiāo)售百分比，這個(gè)比例計(jì)算除以本財(cái)務(wù)年度的凈銷(xiāo)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)比率也可

47、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(xiāo)售額。</p><p>　　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(xiāo)。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(xiāo)應(yīng)使用這種計(jì)算，因?yàn)楝F(xiàn)金銷(xiāo)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(xiāo)售額

48、（用于更好的賒銷(xiāo)）365天作為一個(gè)財(cái)務(wù)年度。用于計(jì)算每天的賒銷(xiāo)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95天到1995年的77天到91天。</p><p>　　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(hù)帳戶(hù)，每行一個(gè)帳戶(hù)。通過(guò)這個(gè)賬項(xiàng)

49、清單，總款項(xiàng)被分解，劃分為逾期的各個(gè)類(lèi)別。逾期種類(lèi)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(lèi)別可能需要進(jìn)行調(diào)整，以正確反映銷(xiāo)售組織的條件。</p><p>　　A/R老化的客戶(hù)類(lèi)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(hù)。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(lèi)似的帳戶(hù)。</p><p>

50、;　　總銷(xiāo)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(xiāo)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。</p><p>　　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。</p><p&

51、gt;　　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(xiāo)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，賬戶(hù)和余額的合計(jì)數(shù)及每個(gè)類(lèi)別的老化數(shù)量總結(jié)應(yīng)包括在內(nèi)。這并不是普遍或標(biāo)準(zhǔn)格式的。對(duì)于信用部的月度報(bào)告要真實(shí)有效，必須進(jìn)行需要的調(diào)整和報(bào)告?zhèn)€別客戶(hù)的能力。本報(bào)告的想法是為

52、管理提供一個(gè)單頁(yè)的應(yīng)收賬款回收結(jié)果的摘要。</p><p>　　百分比率（甲/R作為凈銷(xiāo)售額的百分比作為的A /R平衡的比例，不良債務(wù)占凈銷(xiāo)售額的比例，壞帳）僅僅在用來(lái)相比較時(shí)是有用的，用來(lái)比較行業(yè)平均水平（如美國(guó)大學(xué)教授協(xié)會(huì)的統(tǒng)計(jì)資料），或歷史數(shù)據(jù)為你特殊的大學(xué)出版社。平均收賬期，另一方面，要按自己的情況自己分析，因?yàn)樵诎l(fā)布程序的基礎(chǔ)上，不同的客戶(hù)類(lèi)型之間分配的銷(xiāo)售上可能有不同的付款條件。與整體行業(yè)平均水平相比

53、，可能會(huì)或不會(huì)有助于分析平均收賬期。</p><p>　　在分析應(yīng)收賬款時(shí)重要的是要記住，沒(méi)有衡量應(yīng)收賬款和收款的統(tǒng)一的標(biāo)準(zhǔn)。每一個(gè)媒體必須評(píng)估自己的情況和發(fā)展趨勢(shì)和個(gè)人的內(nèi)部目標(biāo)。當(dāng)然，幫助審查美國(guó)大學(xué)教授協(xié)會(huì)平均水平以協(xié)助你的內(nèi)部評(píng)估。以往任何時(shí)候都必須記住，美國(guó)大學(xué)教授協(xié)會(huì)和其他行業(yè)的平均水平只有平均水平，不應(yīng)被認(rèn)為是理想的。此外，在執(zhí)行內(nèi)部分析時(shí)，重要的是采取循環(huán)銷(xiāo)售模式，并考慮到不尋常的事件，并采取謹(jǐn)慎

54、措施，才能得到應(yīng)收賬款的類(lèi)似時(shí)期收回的結(jié)果。</p><p><b>　　信用管理和壞賬</b></p><p>　　管理者和應(yīng)收賬款回收工作人員也需要認(rèn)識(shí)到，把應(yīng)收賬款的數(shù)量減少到超過(guò)一個(gè)特定點(diǎn)是不可能的，也不應(yīng)為任何一個(gè)組織壞賬而努力。每個(gè)團(tuán)體必須發(fā)展自己的滿(mǎn)意程度和自己的舒適區(qū)，以便知道何時(shí)和怎樣完成回收工作。同樣，各媒體必須發(fā)展自己的舒適水平在決定何時(shí)出售給新

55、帳戶(hù)。重要的是可以預(yù)料到一些壞賬水平，如果沒(méi)有，或者是一個(gè)很低的壞賬水平，那么銷(xiāo)售部門(mén)沒(méi)有最大限度地發(fā)揮它的銷(xiāo)售潛力。銷(xiāo)售部門(mén)必須愿意采取一些機(jī)會(huì)，以增加銷(xiāo)售，而同時(shí)了解，并非所有采取的措施將取得積極成果。 賒銷(xiāo)部門(mén)更積極給予信貸必須確保一個(gè)適當(dāng)?shù)膲膸?zhǔn)備金維持在資產(chǎn)負(fù)債表中，或是一個(gè)壞賬費(fèi)用的預(yù)算來(lái)增加壞賬費(fèi)用。</p><p><b>　　主動(dòng)信用管理</b></p>

56、<p>　　除了分析應(yīng)收賬款和檢討內(nèi)部壞賬的趨勢(shì)和過(guò)去的業(yè)績(jī)，并且必須盡可能的組織爭(zhēng)取主動(dòng)，以最大限度的收回欠款。在第一次調(diào)用通常會(huì)得到報(bào)酬的第一個(gè)組織。對(duì)保持這個(gè)回收率最重要的是寫(xiě)出政策跟條件。這些政策必須有書(shū)面的協(xié)議和管理，營(yíng)銷(xiāo)支持，回收欠款工作人員的支持。書(shū)面政策應(yīng)每年審查和更新，根據(jù)需要納入進(jìn)行變化的情況</p><p>　　經(jīng)書(shū)面政策和程序消除了客戶(hù)對(duì)收款人員說(shuō)怎樣還款的情況，這是客戶(hù)服務(wù)

57、和市場(chǎng)營(yíng)銷(xiāo)人員的差異。這將為客戶(hù)少了一個(gè)借口拖延付款。此外，所有的員工和工作人員都了解到信用賒銷(xiāo)政策以及收款政策并且有意識(shí)的去控制過(guò)去的賬款，他們可以更有效地合作，增加銷(xiāo)售，減少壞賬。</p><p>　　在分析應(yīng)收賬款和收款行為時(shí)應(yīng)該用來(lái)協(xié)助制定未來(lái)的經(jīng)營(yíng)業(yè)績(jī)目標(biāo)。但是，帳戶(hù)賬款的分析將不會(huì)有任何實(shí)際意義，除非賒銷(xiāo)部門(mén)采取積極的信貸和收款計(jì)劃，具有信用管理的支持，有效地傳達(dá)到所有銷(xiāo)售部門(mén)和客戶(hù)。</p&g