应收账款外文翻译
外文翻译-应收账款
earnings, companies can earn a satisfactory profit as well as a return on investment.
EKON. MISAO PRAKSA DBK. GOD XXII. (2013.) BR. 1. (21-38) Kontuš, E.: MANAGEMENT OF ACCOUNTS...
1.
INTRODUCTION
Accounts receivable is the money owed to a company as a result of
Firstly, the purpose of the empirical part of the study is to analyze accounts
receivable and to demonstrate a correlation between the accounts receivable level
Receivables represent credit sales that have not been collected. As the customers
pay these accounts, the firm receives the cash associated with the original sale. If
sales along with the company's credit and thecollection policies.
Accounts receivable management includes establishing a credit and
新准则会计科目英文翻译
新准则会计科目英文翻译新准则会计科目英文翻译一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges 108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities 三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures 126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor 六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing 155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整prior year profit and loss adjustment中英文对照最新会计科目北京市审计局发布顺序号编号会计科目名称适用范围英文表达法一、资产类1 1001 库存现金 Cash on Hand2 1002 银行存款 Bank Deposit3 1003 存放中央银行款项银行专用 Deposit in the Central Bank 4 1011 存放同业银行专用Due from Placements with Banks and Other Financial Institutions5 1015 其他货币资金 Other Monetary Capital6 1021 结算备付金证券专用 Deposit Reservation for Balance7 1031 存出保证金金融共用 Deposit for Recognizance8 1051 拆出资金金融共用Lendings to Banks and Other Financial Institutions9 1101 交易性金融资产Transactional Monetary Capital 10 1111 买入返售金融资产金融共用 Redemptory Monetary Capital for Sale 11 1121 应收票据 Notes Receivable12 1122 应收账款 Accounts Receivable131123 预付账款 Accounts Prepayment 141131 应收股利 Dividend Receivable 151132 应收利息 Accrued Interest Receivable 161211 应收保户储金保险专用Receivable Deposit from the Insured 171221 应收代位追偿款保险专用 Subrogation Receivables 181222 应收分保账款保险专用 Reinsurance Accounts Receivable 191223 应收分保未到期责任准备金保险专用 Receivable Deposit for Undue Duty of Reinsurance 201224 应收分保保险责任准备金保险专用 Receivable Deposit for Duty of Reinsurance 211231 其他应收款 Other Accounts Receivable 221241 坏账准备 Bad Debit Reserve 231251 贴现资产银行专用 Deposit of Capital Discounted 241301 贷款银行和保险共用 Loans 251302 贷款损失准备银行和保险共用 Loans Impairment Reserve 261311 代理兑付证券银行和证券共用Vicariously Cashed Securities 271321 代理业务资产 Capital in Vicarious Business 281401 材料采购 Procurement of Materials 291402 在途物资 Materials in Transit 301403 原材料 Raw Materials 311404 材料成本差异 Balance of Materials 321406 库存商品 Commodity Stocks 331407 发出商品 Goods in Transit 341410 商品进销差价 Difference between Purchase and Sales of Commodities 351411 委托加工物资 Materials for Consigned Processing 361412 包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles 371421 消耗性生物资产农业专用 Consumptive Biological Assets 381431 周转材料建造承包商专用 Revolving Materials 391441 贵金属银行专用 Expensive Metals 40 1442 抵债资产金融共用 Capital for Debt Payment411451 损余物资保险专用 Salvage Value Of Insured Properties 421461 存货跌价准备 Reserve For Stock Depreciation 431501 待摊费用 Unamortized Expenditures 441511 独立账户资产保险专用 Capital in Independent Accounts 451521 持有至到期投资 Held-To-Maturity Investment 461522 持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment 471523 可供出售金融资产 Financial Assets Available for Sale 48 1524 长期股权投资 Long-term Equity Investment 491525 长期股权投资减值准备Reserve for Long-term Equity Investment Impairment 501526 投资性房地产 Investment Real Estate 511531 长期应收款 Long-term Accounts Receivable 521541 未实现融资收益 Unrealized Financing Profits 531551 存出资本保证金保险专用Deposit for Capital Recognizance 541601 固定资产 Fixed Assets 551602 累计折旧 Accumulative Depreciation 561603 固定资产减值准备 Reserve for Fixed Assets Impairment 571604 在建工程 Construction in Process 581605 工程物资 Engineer Material 591606 固定资产清理 Disposal of Fixed Assets 601611 融资租赁资产租赁专用 Financial Leasing Assets 611612 未担保余值租赁专用 Unguaranteed Residual Value 62 1621 生产性生物资产农业专用 Productive Biological Assets 63 1622 生产性生物资产累计折旧农业专用Accumulative Depreciation of Productive Biological Assets 641623 公益性生物资产农业专用Biological Assets for Commonweal 651631 油气资产石油天然气开采专用 Oil and Gas Assets 66 1632 累计折耗石油天然气开采专用 Accumulated Depletion67 1701 无形资产Intangible Assets 68 1702 累计摊销Accumulated Amortization 69 1703 无形资产减值准备Reserve for Intangible Assets Impairment 70 1711 商誉Business Reputation 71 1801 长期待摊费用Long-term Deferred Expenses 72 1811 递延所得税资产Deferred Income T ax Assets 73 1901 待处理财产损溢Unsettled Assets Profit and Loss 二、负债类74 2001 短期借款 Short-term Borrowings 75 2002 存入保证金金融共用 Deposit Received for Recognizance 76 2003 拆入资金金融共用 Borrowings from Banks and Other Financial Institutions77 2004 向中央银行借款银行专用 Borrowings from the Central Bank 78 2011 同业存放银行专用Due to Placements with Banks and Other Financial Institutions79 2012 吸收存款银行专用 Savings Absorption80 2021 贴现负债银行专用 Liabilities of Capital Discounted81 2101 交易性金融负债Transactional Moneytary Liabilities 82 2111 卖出回购金融资产款金融共用 Financial Assets Sold for Repurchase 83 2201 应付票据 Notes Payable84 2202 应付账款 Accounts Payable85 2205 预收账款 Accounts Received in Advance86 2211 应付职工薪酬 Payroll Payable87 2221 应交税费 T ax Payable88 2231 应付股利 Dividend Payable89 2232 应付利息 Accrued Interest Payable90 2241 其他应付款 Other Accounts Payable91 2251 应付保户红利保险专用Dividend Payable for The Insured 92 2261 应付分保账款保险专用Dividend Payable for Reinsurance93 2311 代理买卖证券款证券专用 Receivings from Vicariously Traded Securities94 2312 代理承销证券证券和银行Receivings from Vicariously Sold款共用 Securities95 2313 代理兑付证券款证券和银行共用Receivings from Vicariously Cashed Securities 96 2314 代理业务负债Liabilities from Vicarious Business 97 2401 预提费用 Withholding Expenses 98 2411 预计负债 Estimated Liabilities 99 2501 递延收益 Deferred Profits 100 2601 长期借款 Long-term Borrowings 101 2602 长期债券 Long-term Bonds 102 2701 未到期责任准备金保险专用Deposit for Undue Duty of Reinsurance 103 2702 保险责任准备金保险专用Deposit for Duty of Reinsurance 104 2711 保户储金保险专用Deposit of the Insured 105 2721 独立账户负债保险专用Liabilities of Independent Accounts 106 2801 长期应付款Long-term Accounts Payable 107 2802 未确认融资费用 Unsettled Financing Expenses 108 2811 专项应付款Special Accounts Payable 109 2901 递延所得税负债 Deferred Income Tax Liabilities三、共同类110 3001 清算资金往来银行专用Liquidation of Inter Bank Business 111 3002 外汇买卖金融共用Foreign Exchange Buy and Sale 112 3101 衍生工具 Derivative Tools 113 3201 套期工具Arbitrage T ools 114 3202 被套期项目Arbitraged Items 四、所有者权益类115 4001 实收资本 Paid-in Capital 116 4002 资本公积 Capital Surplus 117 4101 盈余公积 Earned Surplus 118 4102 一般风险准备金融共用Generic Risk Reserve 119 4103 本年利润 Full-year Profit 120 4104 利润分配Allocation of Profits 121 4201 库存股Treasury Share 五、成本类122 5001 生产成本Production Costs 123 5101 制造费用Manufacturing Expenditures124 5201 劳务成本Service Costs 125 5301 研发支出Research and Development Expenditures 126 5401 工程施工建造承包商专用 Engineering Constructon 127 5402 工程结算建造承包商专用 Engineering Settlement 128 5403 机械作业建造承包商专用 Mechanical Operations 六、损益类129 6001 主营业务收入 Prime Operating Revenue 130 6011 利息收入金融共用Interest Income 131 6021 手续费收入金融共用Commission Income 132 6031 保费收入保险专用Premium Income 133 6032 分保费收入保险专用Reinsurance Premium Income 134 6041 租赁收入租赁专用Leasehold Income 135 6051 其他业务收入Other Business Income 136 6061 汇兑损益金融专用Exchange Gain or Loss 137 6101 公允价值变动损益 Profit andLoss from Fair Value Changes 138 6111 投资收益Income on Investment 139 6201 摊回保险责任准备金保险专用Amortized Deposit for Duty 140 6202 摊回赔付支出保险专用Amortized Compensation Expenses 141 6203 摊回分保费用保险专用Amortized Reinsurance Expenditures 142 6301 营业外收入Nonrevenue Receipt 143 6401 主营业务成本Prime Operating Cost 144 6402 其他业务成本 Other Operating Cost 145 6405 营业税金及附加 Business Tax and Surcharges 146 6411 利息支出金融共用Interest Expenses 147 6421 手续费支出金融共用Commission Expenses 148 6501 提取未到期责任准备金保险专用Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金保险专用Appropriation of Deposit for Duty 150 6511 赔付支出保险专用Compensation Expenses 151 6521 保户红利支出保险专用Dividend Expenses for The Insured 152 6531 退保金保险专用Loan Value1536541 分出保费保险专用 Reinsurance Premium 1546542 分保费用保险专用 Reinsurance Expenses 1556601 销售费用 Marketing Costs 1566602 管理费用 Managing Costs 1576603 财务费用 Financing Costs 1586604 勘探费用 Prospecting Costs 1596701 资产减值损失 Assets Devaluation 1606711 营业外支出Nonoperating Expenses 161 6801 所得税Income Tax162 6901 以前年度损益调整Profit and Loss Adjustment of Former Years**********************1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other====================================== ==========================================2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties 2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental taxpay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other====================================== ==========================================3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation 3231 资产重估增值准备capital surplus from assets revaluation 324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stocktrans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on marketvalue decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs 35 库藏股treasury stock 351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest====================================== ==========================================4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other交易性金融资产：financial assets at fair value through profit or loss 持有至到期投资：held-to-maturity investments 公允价值变动损益：changes in fair value recognised in profit or loss。
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第21 页共21 页。
Accounts receivable应收账款
Accounts receivable应收账款Actual delivery实际交付Acceptance 承兑Acceptability 可接受性Acceptance credit 承兑信用证Accepting bank 承兑行Accepting house承兑所，承兑公司Acceptor 承兑人Acceptor for honor 参加承兑Acceptance D／P 远期付款交单Acceptance for honor supra protest 参加承兑Accommodation party 融通方Accommodation bill 融通汇票Account party 申请人Additional documents 附属单据Additional risks 附加险Administration cost 管理成本Advance payment 预付款Advance payment guarantee 预付款还款保函Advanced bill of 1ading 预借提单Advising bank 通知行Affiliate bank 附属行Air waybill 空运单All risks 一切险Amount 等同、接近于Ante-dated bill of 1ading 倒签提单Anticipatory credit 预支信用证Applicable适用的Applicant 申请人Assignment of proceeds 资金的让与Authorized signature 印鉴，有权签字的人的签字Aval 保证，担保A verage 海损B／A＝banker's acceptance 银行承兑汇票B／L＝bill of lading提单Back-to-back credit背对背信用证Bank guarantee 银行保函Banker's acceptance银行承兑汇票Banker's draft银行汇票Banker's note银行本票Basic documents 基本单据Basic risks 基本险Bearer 持票来人Beneficiary 受益人Blank bill of lading 不记名提单Blank endorsement 空白背书Bona-fide holder 善意持票人Book keeping 簿记Bills of exchange 汇票Bills of lading 提单Branch 支行Buyer's acceptance credit 买方承兑信用证，假远期信用证CAD＝cash against documents 付款交单Carrier 承运人Cash flow 现金流量Cash in advance 预付款Cash settlement 现金结算Cashier's check 现金支票Cashier's order 即期银行本票Central banker's note 中央银行本票Certificate of origin 产地证Certified check 保付支票CFR：Cost and Freight (named port of destination) 成本加运费(指定目的港) Charter party bill of lading 租船提单Check支票CHIPS (Clearing House Inter-bank Payment System) 交换银行相互收付系统Claiming bank索付行Clean bill 光票Clean bill of lading 清洁提单C1ean collection 光票托收Clean credit 光票信用证Co-factoring 双保理Collecting bank 代收行Collection of Proceeds 收款Commercial documents 商业单据Commercial invoice 商业发票Commercial risk 商业风险Commissions 佣金Commitment fee 承诺费Comparative strength 竞争力Complete and regular on its face 票面完整合格Conditional endorsement 有条件背书Confirming bank 保兑行Confirmed irrevocable letter of credit 保兑、不可撤销的信用证Consignee 收货人Consignor 托运人，货方Consignment 寄售Consortium bank 银团Container bill of lading 集装箱提单Constructive delivery 推定交付Contract guarantee 合约保函Contract risk 合约风险Control document 控制文件Cooperation agreement 合作协议Correspondent bank 代理行Correspondent agreement 代理协议Corresponding banking relationship 代理行关系Counter guarantee 反担保保函Counterfeit 伪造Country risk 国家风险Courier 快件Credit investigation 信用调查Credit line 信用额度Credit risk 信用风险Crossed check 划线支票Customer transfer 客户汇款DAF：Delivered at Frontier(named place) 边境交货价(指定地点)Deferred payment credit迟期付款信用证Delivery 交付Demand draft(D／D) 票汇，即期汇票Demand guarantee 见索即付保函DDP：Delivered Duty Paid (named place of destination) 完税交货价(指定目的地) DDU；Delivered Duty Unpaid (named place of destination) 未完税交货价(指定目的地)DEQ：Delivered Ex Quay (Duty Paid) (named port of destination) 码头交货价(指定目的港)DES：Delivered Ex Ship (named port of destination) 船上交货(指定目的港) Direct bill 直接汇票Direct bill of lading 直达提单Direct collection 直接托收Direct guarantee 直接保函Discharge of a bill 清偿汇票Disclosed Factoring 公开型保理Discount 贴现Discount rate 贴现率Discount house 贴现所，贴现公司Discrepancy 不符点Description of goods 品描，货物描述Dishonor 退票Dishonor by non-payment 拒绝付款Dishonor by non-acceptance 拒绝承兑Documentary bill 跟单汇票Documentary collection 跟单托收Documentary credit 跟单信用证Documents against acceptance 承兑交单Documents against payment 付款交单Domestic factoring 国内保理Draft 汇票Drawer 出票人Drawee 受票人，付款人Drawee bank 付款银行Drawn clause 出票条款E-commerce 电子商务EDI(Electronic Data Interchange) 电子数据交换Encash把（支票等）兑现Endorsement 背书Endorser 背书人Expiry date 到期日，效期Excessive过多的EXW：Ex Works (named place) 工厂交货价(指定地点)Face value 面值Factors Chain International 国际保理联合会FAS：Free Alongside Ship(named port of shipment) 船边交货价(指定装货港) FCA：Free Carrier(named place) 货交承运人(指定地点)Fedwire (Federal Reserve Wire Network) 联邦电子资金划拨系统Financial documents 金融单据Financed Factoring 预支保理Financial intermediary 金融中介Financial risk 金融风险FOB：Free on Board(named port of shipment) 船上交货价(指定港口) ．Foreign bills 外国汇票，国际汇票Foreign currency bill 外币汇票Forfaiting 福费廷Forfaiting company 福费廷公司FPA (free from particular average) 平安险Free negotiation credit 自由议付信用证General acceptance 一般承兑General average 共同海损Generally crossed check 普通划线支票Grace period 宽限期Green clause credit 绿条款信用证GSP Form A (generalized system of preferences certificate of origin“Form A") 惠普制产地证Guarantee 保证，担保Guarantor 保证人，担保人Hague Rules 海牙规则Hamburg Rules 汉堡规则Holder 持票人Holder for value 对价持票人Holder in due course 正当持票人IIn good faith 善意的Indemnit y 赔偿担保In direct bill 间接汇票Inland bills 国内汇票Irrevocable letter of credit不可撤销的信用证Inspection certificate 检验证明Insurance policy 保险单International Chamber of Commerce(1CC) 国际商会International customs and practice 国际惯例International factoring 国际保理International money order 国际小额本票International settlement 国际结算Invoice 发票Inward collection 进口托收Inward remittance 汇入汇款Irregularity 不符点Issue 出票Issuing bank 开证行Ledger 分类账Letter of credit 信用证Letter of guarantee保函LIBOR＝London Inter bank offered Rate 伦敦同业银行拆放利率Liner bill of lading 班轮提单Loading 装货Local currency bill 本币汇票Long form bill of lading 全式提单MMail transfer (M／T) 信汇Maintenance guarantee 维修保函Maintenance of the Sales Ledger 记销售分类账Marine cargo transport insurance 海洋货物运输保险Mandate 委托书Maturity Factoring 到期保理Multimodal bill of lading多式提单NNegotiable certificate of deposit 流通存单Negotiable instrument 流通票据Negotiating bank 议付行Negotiation 议付Negotiation credit 议付信用证Non-recourse finance 无追索权的融资Non-trade settlement 非贸易结算Notary Public 公证处Notice of dishonor 退票通知Notify party 被通知人ObligorOn deck bill of lading货装舱面提单Open account 赊销Option 期权，选择权Order bill of lading 指示性抬头的提单Original 正本Outward collection 出口托收Outward remittance 汇出汇款Overdraft 透支PPacking loan 打包放款Particular average 单独海损Payable on demand 见票即付Payable after sight 见票后付款Payable after date 出票后付款Payee 收款人Paying bank 付款行Payment for honor supra protest 参加付款Payment technique 支付方法Per pro 代表Performance guarantee 履约保函Performance standby 履约备用信用证Perils of see 海上风险Period of presentation of documents 交单期Political risk 政治风险Port-to-port bill of lading 港至港提单Post parcel receipt 邮包收据Presentation／Presentment 提示Presenting bank 提示行Price term 价格条款Primary market 一级市场Primary obligor 主债务人Principal 委托人，本金Progress payment 按进度付款Promissory notes 本票Protest 拒绝证书Qualified acceptance 限制性承兑RRailway bill 铁路运单Received for shipment bill of lading 收妥备运提单Reciprocal credit 对开信用证Red clause credit 红条款信用证Reimbursemen t偿付Reimbursing bank 偿付行Remittance 汇款Remittance cover 汇款头寸Remitting bank 汇出行，托收行Repayment guarantee 还款保函Representative office 代表处，办事处Restricted negotiation credit 限制议付信用证Retention money guarantee 留置金还款保函Revocable letter of credit 可撤销信用证Revolving credit 循环信用证Right of recourse 追索权Risk Protection 风险保护SSales contract 销售合同Schedule of terms and conditions 费率表Secondary market 二级市场Shipped on board bill of lading 已装船提单Shipper 托运人，货方Shipping document 装运单据Short form bill of lading 简式提单Sight bill 即期汇票Sight payment credit 即期付款信用证Single Factoring 单保理Special endorsement 特别背书，记名背书Specially crossed check 特殊划线支票Standby letter of credit 备用信用证Straight bill of lading 记名提单Straight credit 直接信用证Subsidiary bank 子银行SWIFT(Society for Worldwide Inter-bank Financial Telecommunication)环球银行金融电讯协会TARGET (The Trans-European Automated Real-time Gross Settlement Express Transfer System) 欧元跨国清算系统Telegraphic transfer(T／T) 电汇Test key 密押Through bill of lading 联运提单Trade finance 贸易融资Trade settlement 贸易结算Trader’s acceptance 商业承兑汇票Trader's bill 商业汇票Trader's note 商业本票Transshipment 转运Transshipment bill of lading 转运提单Tender guarantee 投标保函Tenor 期限Time draft 定期汇票，远期汇票Transfer risk 转移风险，支付风险Transferable credit 可转让信用证Transferability 可转让性Transmitting bank 转递行Trust receipt (T／R) 信托收据UUnclean bill of lading 不清洁提单Underlying transaction基础交易Uniform customs and practice统一惯例Uniform rules for Co11ection 托收统一规则Usance bill远期汇票VValid 有效的Visby Rules 维斯比规则Vostro account 往账WW arrant y 保证Warehouse warrants 仓单WPA／WA (with particular average) 水渍险。
应收账款管理英语
应收账款管理英语一、单词1. Accounts Receivable- 英语释义：Money owed to apany by its debtors or customers for goods or services sold on credit.- 用法：通常用作名词短语，在会计和商业语境中使用。
例如：Thepany is having problems with its accounts receivable.（公司在应收账款方面存在问题。
）2. Debtor- 英语释义：A person or entity that owes money to another.- 用法：可数名词。
如：The debtor has not paid the invoice yet.（债务人还没有支付发票款项。
）3. Credit- 英语释义：An arrangement for deferred payment for goods or services.- 用法：作名词时，可表示“信用；信贷；赊欠”等意思；作动词时表示“相信；把…记为贷方；把…归于”。
例如：We offer 30 - day credit to our regular customers.（我们给老顾客提供30天的赊账期。
）4. Invoice- 英语释义：A list of goods sent or services provided, with a statement of the sum due for these.- 用法：可数名词。
如：Please send me the invoice for the goodsI ordered.（请把我订购货物的发票寄给我。
）5. Collection- 英语释义：The act or process of collecting money that is owed.- 用法：可作名词，表示“收款；收集”等意思。
关于应收账款外文文献和文献中文翻译
上海财经大学浙江学院毕业设计(论文）外文翻译译文：会计帐户应收账款（ＡR）侯赛因·Pashaｎg瑞典延雪平大学文摘：治理工商管理财务报表的质量是一个关键问题.经过痛苦的经验与实践的表外会计、应收账款（AR)的概念越来越多地得到了管理层的注意。
这种关注的原因之一是，可以使用基于“增大化现实”的技术，高度灵活的方式，来影响底线和债务/股本比例。
本研究的目的是，通过必要的信息披露和其他一些会计原则和客观性等思想, 重要性、匹配和公允价值批判分析中使用的技术评估和测量的基于“增大化现实”技术。
关键词：会计确认、会计应收账款、会计披露。
１.介绍账户操作的概念，包括“收益管理”，主要是附加的损益表的项目。
例如，科普兰（1968）集中在收入报表和观察到管理影响净利润的大小有目的地.按照构建三个“否则"不利于收入的概念,“收益极大化者"和“收入smooｔｈeｒs”他把收入作为管理中心的研究重点。
值得注意的是，盈余管理的概念，表示一个特定类型的会计实践，把注意力只在损益表。
然而，账户操作可能分类上的实践，这些相关的平衡负债表和损益表分类。
这些类型的操作不是文学中描述。
也许，这个缺点的原因应该与复杂的会计技术有关,应用于促进盈余管理。
一项研究由理查森ｅt al 。
（2０02）表明,盈余管理主要是根据收入确认,包括基于“增大化现实”技术。
他没有表明，使用基于“增大化现实"技术的方式来操纵帐户。
观察的会计违规和会计错误当局要求重述或修正的年度报告.ＡR—ｒelａted重述的原因应该与所需的“盈余管理”，包括操作的资产负债表和损益表。
看起来，“收益管理”是在路上被安放“管理帐户"的概念.新概念建构的旧概念收入管理和沟通管理更中性时尚的观点影响会计(见,例如。
金融时报》6月8日，２0０9年）.根据定义，收益管理一组通信方式管理人为管理以满足一些预先设定的预期收益水平,如，分析师预期.跟上一些收入趋势,据分析师估计，它是先验假定可以影响投资者对风险的看法(Riahi—Bｅlkaoui 2005;马修斯和佩雷拉19９6）。
应收账款外文文献
应收账款外文文献本科毕业论文外文原文及译文题目 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 系别管理系专业会计学班级学号学生姓名指导老师外文原文外文原文Enterprise receivables management analysedFenXi mining chemical company zhaoAiping【 abstract 】 in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【 keywords 】 receivables; The provision for; Management riskAccounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business oftenhas had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance.Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.1Accounts receivable in the management of the existing problemsAccounts receivable is broad, fixed number of year long. Amounts Enterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accountingsystems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or acceptlabor unit payments. But the enterprise did not strictly according tothe provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.The account receivable NPLS not timely, to the enterprise confirmed the appearance of virtually increased asset caused. Because enterpriseto accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there ~ some problems. Is mainly to stay SiZhang has already formed the receivables confirmfast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.Because some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious planned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the productionand business operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation activities and the efficient use of the funds.The drawbacks of the receivable mismanagement2外文原文Reduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax onprofits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterpriseactual operation situation veiled. Influence enterprise production plan and sales plan, etc, can't realize the set benefit goal.Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. Therefore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (special enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased risks of an enterprise cost.Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerate the enterprise's cash outflows, main performance for:Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value addedtax, business tax, consumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but notin cash income tax, and realizing cash payment must on time.Cash the distribution of the profits. Also exist such problems. In addition, the3cost of the management of accounts receivable and accountsreceivable recycling costs will accelerate enterprise cash outflows.The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle depends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.Increased receivables management process. Error probability, bringsto the enterprise enterprise to face the additional loss accounts receivable account, possibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities ofexamination and approval of such material scattered, lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.To strengthen the management of accounts receivable methodComprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the market economy requirement,the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operation and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door checkaccount receivable; Way to outside the system, and is unlikely to far back of receivables through telephone 4外文原文enquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.Multi-pronged approach.we great effort, increase. After the preparation work or do. Accounts receivable written-off receivables entered the substantial "punish collect" crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations; But for maliciouslong-term default behavior, used first lawyer in demand for collection,correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. In the majesty of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, a large amount of arrears. Indeed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide second month in salary charged or deduct; Finally, the internal to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In a humane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workers to their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repaymentability but reimbursement conditions or timing immature the obligor, collect personnel can5cooperate actively court on the debtor's property implement preservation, making cdo in court, under the help of the relevant accounting units and individuals to impose preservation of property. For property preservation at the same time. Appoint our wealth pipe centervisit regularly the obligor, closely watching the debtor whereabouts, understand their property status. Once found the debtor reimbursement conditions mature, immediately notify the court, suspend the property preservation, reactivated cases. Applied to the court for compulsory execution withdraw arrears.Establish customer credit system. Strict credit business formalities for examination and approval from years of written-off receivables accounts receivable see. A few enterprises in experience increased sales push credit sales policy. Did not establish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating don't know much. Even after receivable formation. Find the debtor to punish frequently occurred. There are a few enterprise to the customer credit conditions are too broad. Credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. Cause some credit rating is low customers easily get credit, increasing the risk of bad loans.Earnestly implement post responsibility system, strict appraisal, rewards and punishments and trenchantSome enterprise although also established a comparatively perfect accounts receivable credit sales, management, a great responsibility and internal control system, but in actual work but become a mere formality, non-existing. Cause the enterprise internal responsibility unclear, the reward is unknown situation. To a certain extent, encourages the formation of large receivables, increasing the operating risk of anenterprise. So only with a good set of system doesn't solve all the problems in the practical work, the key still need to implement these system will reach the designated position, achieves truly in the bud.Foreign source :Friends of the accounting, in 2009 (30) 84 856外文译文外文译文企业应收账款管理存在的问题及对策汾西矿业化工公司赵爱萍【摘要】公司为了满足扩大销售、增加企业的竞争力、减少库存、降低存货风险和管理开支等的需要，在El常的经营活动中产生了应收账款。
应收账款管理外文翻译-应收账款管理的外文文献
附录原文Receivable managementWith the development of enterprises, a gradual increase in accounts receivable, the rising cost of funds, and enterprises to increase their market share, reducing the provision of goods or services on credit services, credit rating, to obtain more business channels and expand sales. In this case enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes and fees, they need to rely on bank loans to solve this problem. However, the heavy interest, but also further increase the cost of the enterprise, and with the growth of accounts receivable aging, and its loss of the possibility of bad debts have also increased, so that the cost of capital rise. Some enterprises also exist as a result of malicious arrears accounts, and accounts receivable collection enterprises basically rely on their own collection, resulting in the recovery of accounts receivable due to unnecessary cost increases can not be transferred, the cost of capital increase, increasing accounts receivable risk recovery section.1 Accounts receivable risk causesFirst, the causes of accounts recevableTo promote the sale of enterprises and accelerate the collection, to pay a certain cost to provide customers with a certain degree of credit terms. In determining the customer's credit terms, the enterprise must ensure that customer credit terms to provide the benefits to the enterprise greater than the cost of credit. If the credit period is too long, the blind implementation of the cash discount, or discount rate determined unreasonable, all the credit companies will only increase costs and increase the recovery of accounts receivable risks and cost recovery is not conducive to the development of enterprises. The lack of a number of small and medium enterprisesengaged in full-time accounts receivable risk management, the lack of a sound and effective customer profiles and professional credit rating, credit limits and credit control, there is no risk of bad debts in advance, a matter of prevention and control.Many enterprises, wages and benefits linked to the operating mode, the operator simply allows the pursuit of high-margin, commodity or the provision of credit blind services, to create indicators met or surpassed the illusion, do not consider value for money and recyclability, and increase business accounts receivable risk. Enterprise internal control system in a large number of claims for clean-up funds, poor collection, resulting in financial losses. Corporate accounting departments should timely accounting, accounts receivable reflect the situationcorrectly. However, the prevalence of accounting in debt, debt accounts do not wither in time the entire problem of cleaning up failed to claim the funds, check, and many of the business of money is unknown, the possibility of increased bad debts. In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus. The existence of these issues to cover up the of business losses, is not conducive to strengthening the management of enterprises easily create the illusion of false claims, resulting in distortion of accounting information, serious impact on information usersmake the right decisions.Second, accounts receivable management and prevent risks(A) receivables in advance of risk controlBad debt risk is an objective existence, as long as there is likely to have bad credit. Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts. Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses, bad debts on schedule extract prepared to break down the risk of bad debt losses. Their provision is based on sound principles and the principle of proportion. Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method. Allowance for bad debts is estimated that loss of time, the formation of bad debts. Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against the risk of accounts receivable of the first barrier. Accounts receivable as a bad loss does not mean thatcompanies give up to obtain the right to accounts receivable, business units should continue to pay attention to the debt situation, as far as possible to recover the receivable. Clear job responsibilities, the establishment of system of personal responsibility. ShouldAccounts receivable management is a system, in accordance with the relevant provisions of enterprises, improve the sales management system, a clear job responsibilities and business processes for the refinement of management; to negotiate the contract, opening, distribution and delivery, to go out and receivables and other business-related departments and staff to ensure that the mutual separation of incompatible duties. The various departments to carry out their duties, fulfill their duties, responsible, responsibility to the people, to maximize the recovery of accounts receivable, to shorten the accounts receivable collection period,To reduce the bad debt losses. Enterprises in the sales process, should be granted in strict accordance with the customer's credit trading volume control, and in accordance with the principle of limited authorization in the enterprise at all levels within the respective provisions of the credit limit may be granted. Hierarchical management system that is conducive to business at a reasonable credit limits, credit limits businesses to deal with the implementation of regular inspection and analysis, to ensure that the credit limit of safety and reasonable. Credit standards in the process, through comprehensive analysis, to find out will not affect the sales will not increase the risk of the optimal point of balance. Credit terms including credit terms and cash discounts, to extend the credit period to be appropriate to expand sales, but it can also result in accounts receivable to increase the opportunity cost of occupancy, at the same time increase the risk of bad debt losses. Enterprises to deal with different clients in credit and making necessary adjustments so that it has always been able to keep the scope of enterpriseInside. Business units in determining the credit terms and credit limit of credit before the credit must be made to understand and carry out the assessment, given the appropriate credit standards, thus the effective control of accounts receivable. Credit analysis from the quality of enterprises, capital, capacity, collateral and credit situation in these five cases are analyzed.(B)Accounts receivable risk control thingsFinancial sector client money received should be recorded or made such an inquiry procedure, it is necessary to control the contract and customer requirements to issue bills of lading, and sent to transport personnel or customer receipt, the transport sector should be organized according to the bill of lading shipments, and to ensure that the specifications of the goods, model, the number is correct, should be based on bills of lading after delivery to customers, such as timely invoicing, payment settlement process. Contracts should be standardized, in line with the requirements of contract law, the subject of the contract, the quantity, quality, delivery time, delivery location, payment method and careful assessment of liability for breach of contract and decide whether to accept the orders, thereby enabling business conduct standardized and refinement. As far as possible, enterprises should use their own settlement in a favorable settlement and advanced means to return the funds to accelerate and shorten the time in-transit funds.(C) the risk of accounts receivable after the controlControl of accounts receivable, including credit contract after the expiration of the recovery of funds control and funds due to various reasons could not be recovered due to the formation of bad debts and losses. Business enterprises through the establishment of accounts receivable management information system, credit process from beginning to the accounts receivable due date ofFollow-up supervision of clients to ensure that customers normally pay the purchase price, minimizing the incidence of overdue accounts. Accounts receivable tracking service, to maintain good relations with customers, but also allows customers to feel the pressure of creditors, greatly improve the recovery of accounts receivable. Maintained through regular contact with customers to remind them of their payment due date can also be found in the packaging of goods, quality, transport, and billing problems and disputes in a timely manner to make the appropriate decision-making.Arising from the sale of customer accounts receivable management has become a fund management business, money management, an important part. For enterprises to implement high-quality accounts receivable asset securitization, the lack of liquidity of enterprises, but can produce a stable predictable cash flows of assets, assetstructure through the integration and separation of the assets of credit in order to guarantee some assets, controlled by the trustee issued a special ad hoc bodies, in the capital market. The use of legal means to defend corporate interests. Enterprise can be entrusted to professional accounts receivable accounts receivable recovery companies, large and medium-sized enterprises, if a larger amount of accounts receivable, accounts receivable can be entrusted to the company for recycling. Professional callable receivables in the amount of comparative advantage, to a certain extent, reduce accounts receivable to invest in financial译文应收账款管理随着企业的发展，应收账款逐渐增多，资金成本不断上升，而企业为扩大市场占有率，降低了赊销商品或提供劳务服务的信用评定，以获取更多的商业渠道、扩大销售份额。
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Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.IntroductionAccounts receivable consists of monies due from customers as a result of 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 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 and collections activities be delegated to a single individual within the organization.Accounts Receivable as a Current AssetOn the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a 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 fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances.In the case of a university press, accounts receivable 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 working 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 must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations.Accounts Receivable and Collections ReportsBecause of the significance of accounts receivable it is important for management to receive periodic reports that both measure 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 collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected.Analysis of Accounts Receivable and CollectionsA 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 accounts receivable and collections includeA/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 Statistical 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 be divided by net sales for the most recent twelve months.Average Collection Period. This ratio is an indication of the average number of days required to convert receivables into cash. Ideally, 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, only credit sales should be used in this computation since cash sales usually do not involve any credit risk. The computation of the average collection period is a two-step process. First divide total sales (preferably credit sales only) for the fiscal year by 365. This calculation yields the amount of credit sales per day. Then divide the year-end receivable balance (or average monthly receivable balance) by the credit sales per day. The result is the average collection period in days. The AAUP Statistical Survey reported average collection periods of 77 to 91 days for fiscal year 1995 and 80 to 95 days for fiscal year 1994.A/R Aging Schedule. This is a periodic report used to 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 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 categories may need to be adjusted to properly reflect an organization's terms of sales.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 staff. A more focused schedule also allows comparisons to be drawn between similar accounts.Bad Debt Expense as Percentage of Total Sales. This ratio is computed by dividing year-end bad debt expense by net sales. The AAUP Statistical Survey reported averages of 0.4 percent and 0.5 percent for fiscal years 1992 through 1995.Bad Debt Expense as Percentage of A/R Balance. This ratio is computed 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. 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 month balances for accounts receivable, total collections, and total net sales. Additionally, some ratios might be included, such as the average collectionsperiod. Bad debt comparison would include bad debt write-off for the current month, fiscal year to date, and last fiscal year to date. Finally, a summary of the number of accounts and balances in each aging category should be included. There is no universal, or standard, format for this type of report. For a credit department monthly report to be truly effective, it must be tailored to the needs and reporting capabilities of each individual press. The idea of this report is to provide management with a one-page summary of collection results each month.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 balance) 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-by-press basis because of differences in publishing programs and in the allocation of sales among types of customers that may have different terms of payment. An overall comparison to industry averages may or may not be helpful in analyzing a press's average collection period.When analyzing accounts receivable it is important 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, helpful 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 internal analysis it is important to take cyclical sales patterns and unusual events into consideration and to take caution to measure accounts receivable and collections results with similar periods.Credit Management and Bad DebtPress management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a certain 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. 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 debt, because with no, or a very low level of, bad debts, the press is not maximizing its sales potential. Presses have to be willing to take some chances to increase sales, while at the same time understanding that not all chances taken will yield positive results. Presses that are more aggressive in granting credit must make sure that an adequate reserve for bad debt is maintained on the balance sheet or budget for a possible increase in bad debt expense.Proactive Credit ManagementIn 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 usually 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 staff. Written policies should be reviewed annually and updated as needed to incorporate any changes that are taking place in the press's publishing program.Having policies and procedures in writing should eliminate discrepancies in what customers are told by the collections, customer service, 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 policies and are aware of how past-due accounts are handled, they can more effectively work together to maximize sales and minimize bad debt.The analysis of accounts receivable and collections performance 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 that has the support of press management and is communicated effectively to all press departments and customers.M. Elizabeth Haywood, Donald. Accuonts Receivable .Journal ofAccountingEducation..Pages 71-72.应收账款作者:伊丽莎白·海伍德,唐纳德.译者：张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。