应收账款论文中英文对照外文翻译
应收账款英文作文
应收账款英文作文英文：Receivables are a crucial part of any business's financial health. They represent the money that is owed to the company by its customers for goods or services provided. Managing receivables effectively is essential for maintaining cash flow and ensuring that the business can meet its financial obligations.One way to manage receivables is through regular invoicing and follow-up. This means sending out invoices promptly and following up with customers to ensure that payment is received on time. It's also important toestablish clear payment terms and communicate them to customers.Another strategy is to offer incentives for early payment or penalties for late payment. For example, a business might offer a discount for customers who paywithin 10 days of receiving an invoice, or charge a latefee for payments that are more than 30 days overdue.Finally, businesses can also consider factoring or selling their receivables to a third-party company. Thiscan provide immediate cash flow and reduce the risk of non-payment, but it also comes with fees and interest charges.中文：应收账款是任何企业财务健康的重要组成部分。
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)。
外文翻译：应收账款
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.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。
毕业论文---应收账款管理的研究(含外文翻译)
福建日泰茶叶有限公司应收账款管理的研究摘要应收账款是指企业在正常的经营过程中，因销售商品、产品或提供劳务等业务而形成的债权，它是商业信用的产物，对企业扩大经营规模、提高销售量和市场占有率有很大的促进作用。
应收账款是伴随着赊销而发生的，虽然赊销在扩大销售量、减少库存和增强市场竞争力方面比其他结算方式有更大的优势，但赊销必然会导致企业产生大量的应收账款，它已经成为企业流动资金中的重要组成部分，其风险大小直接影响着企业的赢利能力和损益状况。
同时，应收账款又是许多企业财务管理的薄弱环节，企业资产在这方面的流失量和沉淀量很大，对其管理的好坏决定着企业生产经营能否顺利进行，能否提高资产使用效率。
因此，对应收账款的管理已成为企业财务管理的一项重要任务。
本文通过分析应收账款的现状，影响及存在的问题，结合福建日泰茶业有限公司应收账款的案例，了解目前企业应收账款管理存在的不足，分析其存在的原因，并通过这些原因提出合理的建议，对应收账款进行更有效的管理，提高企业的管理水平和经营业绩。
关键词应收账款；赊销；坏账核销；销售折扣Research on Accounts Receivable Management ofFujian RiTai tea co,.LTDAbstractAccounts receivable is to show in the normal course of business,、due to the sale of goods , products or services, and there business form of debt, it is the product of commercial credit, to the enterprise expands the scale of operation, improve sales and market share have great to promote role. Accounts receivable along with the credit occurred, although selling on credit to expand sales, reduce inventory in expanding sales and increase the market competitive power than the other method of settlement has greater advantages, but sell on credit is bound to lead the enterprise have a lot of accounts receivable, it has already become an important part of enterprises liquidity, the risk size directly affect the enterprise profitability and profit and loss situation. At the same time, accounts receivable is the weak link in many enterprises financial management, the enterprise assets in this area have loss and precipitation amout, the quality of management determines the production and operation can proceed smoothly, and improve the efficiency of use of asset. Therefore, the accounts receivable management has become an important task of enterprise financial management.This article through the analysis of the present situation of accounts receivable, effects and problems, combined with the case of account receivable management of Fujian Ri Tai Tea Co., LTD, understand the shortcomings of the enterprise accounts receivable management, analyzes its existing reasons, and through these reasons put forward reasonable suggestions for more effective management of accounts receivable, and improve the management level of enterprises and business performanceKeywords Accounts receivable；sell on credit；bad debt cancel after verification；Sales discount目录摘要 (I)Abstract (II)第1章绪论 (5)1.1 选题背景 (5)1.2研究的目的和意义 (5)1.2.1研究的目的 (5)1.2.2研究的意义 (5)1.3论文的主要研究内容 (6)第2章应收账款管理存在的问题 (7)2.1 企业应收账款的影响因素 (7)2.1.1 信用标准 (7)2.1.2信用条件 (7)2.1.3收款政策 (7)2.2 应收账款管理上存在的问题 (8)2.2.1 计提坏账存在的随意性 (8)2.2.2 缺乏对往来客户的信用评估 (8)2.2.3 应收账款管理制度不够完善 (8)2.3 应收账款管理不善对企业的影响 (9)2.3.1 企业效益下降 (9)2.3.2 夸大了企业经营成果 (9)2.3.3 加速了企业现金流出 (9)2.3.4 对企业营业周期有影响 (10)2.3.5 增加出错概率 (10)第3章应收账款管理的改进措施 (11)3.1 加强应收账款的日常管理 (11)3.1.1 科学确定应收账款的最高额度 (11)3.1.2 认真建立客户信用等级评定制度 (11)3.1.3 设置专门的赊销和征信部门 (11)3.1.4 实行严格的坏账核销制度 (12)3.2 实行严格的内审和内部控制制度 (12)3.2.1 有明确的责任并建立岗位替换 (12)3.2.2 对坏账核销有完整的程序 (13)3.2.3 加强赊销的管理制度 (13)3.3 采取有效手段提高企业效益 (14)3.3.1 合理的使用销售折扣 (14)3.3.2 充分利用应收账款进行融资 (14)3.3.3 准确的使用法律武器 (14)第4章日泰茶业公司应收账款管理的案例分析 (15)4.1 案例背景 (15)III / 244.1.1 日泰茶业概况 (15)4.1.2 应收账款问题 (15)4.2 案例材料 (15)4.2.1 应收账款规模和账龄 (15)4.2.2 应收账款内部管理制度 (16)4.2.3 应收账款回收情况 (17)4.2.4 应收账款周转率 (17)4.3 案例分析 (18)结论 (19)致谢 (20)参考文献 (21)附录A (22)附录B (23)第1章绪论1.1选题背景现代企业经营中，应收账款是伴随企业的经营行为发生而形成的一项债权。
企业应收账款管理毕业论文(含外文翻译)[管理资料]
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摘要应收账款是企业因对外赊销货物、提供劳务等业务时而向购货或提供劳务单位收取的款项。
赊销在快速发展的市场经济环境中是不可避免的，这就要求企业建立科学规范的管理制度，对应收账款进行强有力的管理措施，做到应收账款事前控制、事中监督、事后追款的全程管理。
本课题首先引出企业应收账款管理的意义和目的、国内外研究现状以及应收账款管理的一些基本理论，随后对应收账款的核算和坏账进行介绍，紧接着以具体公司的有关应收账款管理方面存在的一些问题进行分析，然后针对国内应收账款管理存在的问题提出加强应收账款管理的对策以及建议。
关键词：应收账款管理赊销坏账AbstractAccounts receivable is the enterprise for foreign goods and services to credit business to purchase or providing labor services and collect money. Credit sales in the rapidly developing market economy environment is inevitable, this requires enterprises to establish a scientific and standardized management system of receivables, makes powerful management measures, do accounts receivable beforehand control, during supervision, the whole event after money management.This topic first drawn enterprise receivables management meaning and purpose, research status and the management of accounts receivable, then some basic theory of accounting and accounts receivable are introduced, followed by bad with specific company's related accounts receivable management aspects analyzes some existing problems, and then for domestic accounts receivable management are proposed to strengthen the management of accounts receivable countermeasures and Suggestions.Key words: Receivable management Credit Bad debt目录1 引言 (2) (2)国内外研究现状 (3) (3) (3) (4)2 应收账款管理的基本理论 (6)应收账款的概念、功能 (6) (6)应收账款的管理目标 (6) (6)应收账款的日常控制 (7)3东方大厦有限责任公司应收账款管理存在的问题及研究 (9) (9) (10)，造成大量的呆账、坏账 (10)，无专门的应收账款管理部门 (11)，对客户的信用状况掌握不全面 (12)，缺乏动态追踪 (12)4针对该企业对加强应收账款管理提出的对策和建议 (13)，建立有效的催收体制 (13) (15)，全面了解客户的主体情况 (16) (17)参考文献 (19)附录 (22)1 引言根据《企业会计准则第1 号——应收账款》，应收账款是企业因对外赊销货物、提供劳务等业务时而向购货或提供劳务单位收取的款项。
应收账款风险管理外文文献翻译2014年译文3530字
文献出处：Michalski G. The Study of Accounts receivable risk management [J]. International Review of Business Research Papers, 2014 (68): 83-96.（声明：本译文归百度文库所有，完整译文请到百度文库。
）原文The Study of Accounts receivable risk managementMichalski G.AbstractIn the fierce market competition, enterprises in order to obtain a competitive advantage, in addition to relying on product，price, advertising and other means, basically use credit to credit as the foundation of this marketing means. The development of credit, to a certain extent, to expand the company's market share, improves the competitiveness of enterprises, but on the other hand, the formation of a large number of accounts receivable. Due to the factors of customer, market and many other aspects of existence, accounts receivable is easy to form a bad and doubtful debt. Once the bad and doubtful debts too much，would seriously endanger the development of the enterprise, and even lead to bankruptcy. Therefore, enterprises in the positive use of credit this marketing means to expand market share, we must strengthen the management of accounts receivable using a variety of measures, to reduce the risk of accounts receivable, in order to avoid business dilemma to expand credit and difficult to collect the payment. Under this background, the research of enterprise accounts receivable risk management has a very important significance to reduce enterprise accounts receivable risk.Key words: Accounts receivable; Risk management; Credit management1 IntroductionEnterprise in order to expand product sales, increase product sales, more or less, there are certain goods sell on credit, goods sell on credit is formed the account receivable, thereby increasing the risk of enterprise operation. Therefore, the enterprise must take practical measures, formulate rational and effective managementmethods, such as accounts receivable beforehand prevention, supervision and recycling management, to ensure the reasonable occupied level of accounts receivable and payment security, as far as possible to reduce bad debt losses, reduce business risk. In order to strengthen the management of accounts receivable risk, to revitalize the enterprise funds, increase the risk resistance ability of the enterprise. Through effective management, can guarantee the enterprise production and management normalization, reduce unnecessary financial expenses keep enough cash flow, can be more flexible to respond to market changes, increase the ability to resist risks of enterprises in the market, to better control the market.2 Problems need to be solved2.1Internal control department responsibilities chaos. Internal control system refers to the unit in order to ensure that business activities orderly, ensure the safety and integrity of the assets, prevent fraud, and fraud, and realize the goal of management and develop and implement a series of has the control function of the methods, measures and procedures. In the era of the socialist market economy, the enterprise accounts receivable risks mainly because of the internal system, one-sided pursuit of profit, did not establish the sustained development strategy, lack of communication between sales department and finance department, not assign special personnel to pursue of accounts receivable, no accounts receivable inventory system is established.2.2 Sales staff lack of professional ethics. Some salesman wanted to get rich without considering corporate interests, only to complete performance when selling products, not to take to the customer management by objectives, the lack of effective planning, after the occurrence of credit to the customer pledge no tracking or lack of tracking, collection of easily accept the customer the reason and finish the receivable task. Lack of complete sales idea, don't think the recovery of payment is a part of sales. These behaviors can't provide accurate market information, for the company to mislead the company decision, reduce the company's economic benefit, resulting in enterprise receivables cost increase.2.3 lack of advanced analysis of the accounts receivable risk degree. Enterprise musthave a large number of sales of goods, in order to survive must withdraw the payment at the same time, only in this way can enterprises healthy development, but sometimes in order to expand sales of enterprises by credit, also can produce a large number of accounts receivable, accounts receivable increase directly affect the enterprise's short-term debt paying ability and cash flow. To this, the enterprise must according to the customer in reimbursement dynamics of accounts receivable risk rating, see which companies can return on time, which don't, take action on their payments, in advance to avoid the loss.2.4 Credit management system is not perfect.At present our country has just started to establish the system of credit management, credit management system is almost blank, credit management units are mainly limited to the banking, securities and other financial institutions, enterprises are few. Enterprise is mostly blind credit policy, the result is looser credit policy, easy cause credit long maturity and high cash discount, low credit standards. At the same time, the social credit consciousness is weak, many enterprises do not value their own credit, malicious delinquency, form a vicious circle, causes the credit crisis.3 How to deal with the enterprise accounts receivable risk3.1 Improve accounts receivable internal control system.Set up a perfect credit management, to manage customer credit, to the customer for effective risk management, the purpose is to predict in advance to reduce losses. Understand the customer's credit situation, establish credit files for customers according to collect information for dynamic management. Enterprise financial department should regularly take back, aging of accounts receivable, cost, and so on and so forth, should use the ratio in the analysis, comparison, trend, analysis methods, such as the structure analysis of overdue loans bad debt risk and the impact on the financial condition, to determine bad treatment and the current credit policy. Check the implementation of internal control system, internal audit department to check whether there are accounts receivable cannot be brought back, check whether there is any major mistakes, dereliction of duty on staff, internal fraud, deliberately not withdraw accounts, etc., to ensure the recovery of accounts receivable. Sales department shall establish a perfectmarketing system, and constantly improve the level of sales personnel's professional ethics, strengthen the performance, not to sell, while ignoring the potential risk of receivables.3.2 Perfect sales staff appraisal method. An enterprise to keep accounts receivable is not high, we must strengthen the enterprise staff risk awareness, the operator is the soul of enterprise management and sales personnel, is the direct way to create sales revenue, if in this link problems, will affect the healthy development of the enterprise, the enterprise should enhance the propaganda work for employees, increasing reward, make employees to realize enterprise management state is closely connected with employees, earnestly, completes the labor of duty, improve enterprise economic benefits. Set up payment for goods collection appraisal system.In order to prevent sales staff one-sided pursuit of sales and sales, enterprises should make payment for goods inspection rewards and punishment system, such as accounts receivable, bad debt loss rate index, carries on the inspection of relevant staff, in order to determine the rewards and punishments.3.3 Strengthen the advanced analysis of accounts receivable risk degree. Accounts receivable risk analysis for an enterprise to correct forecast development trend of accounts receivable is very important, is advantageous to the accounts receivable back on time, reduce bad debt losses, therefore the enterprise accounts receivable, enterprises should take various measures to strive for timely recovery of funds, to not withdraw money, should do a good job in the accounts receivable risk degree analysis, when it is necessary to take certain measures, in order to reduce the risk of accounts receivable. In this use ABC classification management of inventory management, to talk about how to analyze the degree of accounts receivable risk.3.4 Enhance the management of enterprise credit system. In order to strengthen the management of accounts receivable, formulate an effective accounts receivable credit policy, not only can save funds advance expenditure, reduce bad debt losses, but also can expand sales, improve the economic benefits of enterprises. Establish customer credit evaluation system, risk aversion. Customer credit evaluation system is carried out on the customer credit evaluation, according to the evaluation results toidentify which customers can give commercial credit, which you can't, control the accounts receivable risk. When the customer credit evaluation, from the two aspects of qualitative and quantitative analysis.Qualitative analysis - credit standards. Qualitative analysis is a kind of credit standards, credit standard is to provide business credit, and minimum requirements, establish standard of credit is the key to consider customer delay the payment, or refuse to pay the payment to the company the possibility of damage. The determination of credit standards, mainly according to the actual situation of enterprises, market competition situation and the customer's credit situation to decide. Enterprises in determining the credit standards to do comprehensive problem. Typically companies can use a standard, in order to measure and compare the customer's credit standing. In addition, the company is necessary to conduct regular customer credit quality inspection and evaluation analysis. We can through to the customer's quality, ability, capital, collateral, makes an analysis of the operating environment, etc, this evaluation method is commonly referred to as 5 c system evaluation method, the system is an important factor to evaluate customers' credit quality.Quantitative analysis --, credit conditions. Quantitative analysis is, in fact, a kind of credit conditions. Credit conditions refers to the enterprise for customer credit payment, including credit term, discount and cash discount, is the customer credit quantitative, according to the quantitative index to evaluate the customer credit risk prevention. Customer credit index quantitative process is first calculated can reflect customer debt paying ability and financial status of the main indexes. These indicators including asset-liability ratio, current ratio, quick ratio, equity ratio, etc., and then reflect the quantitative indicators of customer credit compared with normal indicators divided customers into several categories, and different for different categories of customer credit policy, in order to avoid the blindness of sell on credit.3.5 Intensify receivables collection and cash. Accounts receivable collection is in the customer without payment within the prescribed time limit, after the occurrence of accounts receivable, various measures should be taken, as far as possible the paymentfor goods timely recovery. For overdue accounts receivable, should according to its default time, amount to carry on the analysis, collection measures according to the circumstance, collection measures: 5 days late, a first letter again, we call each other asked, head of the situation and understand their attitude, know the reason why the customer can't pay;30 days overdue, it issued a second again, and immediately stop supply again on the phone, cancel the credit limit and credited to corporate customers credit list; Exceed the time limit of 60 days, the third seal again letter, if possible for customers to visit; Overdue 90 days, a fourth letter again letter, consulting professional institutions, the debt to asset survey;180 days overdue, consider litigation or arbitration. In order to guarantee the normal business activities of enterprises, improve enterprise economic benefits, we should reasonable use of accounts receivable, cash for accounts receivable. Enterprises can use accounts receivable to loan, do so on the one hand, reduce the accounts receivable too much, can get a bank loan at the same time, for the enterprise development, enterprises can also be discounted receivables into commercial paper, use of bill financing, reduce the cost of the loan, enterprises can also use accounts receivable factoring financing. Therefore, when the accounts receivable too much, the enterprise should enhance the cash accounts receivable, reduce the loss.4 ConclusionsAccounts receivable is not merely a kind of credit risk management after the event, but a continuous space on a full time complete process. Should be a process and a full range of management process, is a kind of management thought. Comprehensive reflected in accounts receivable management is not only sales department and finance department's affairs, but the collection of the sales department, finance department, accounting department and legal department affairs and the power of the internal audit department. This paper to prevent and dissolve all kinds of accounts receivable risk, lists the concrete methods of the various measures, some may be in domestic has not implemented, but believe as companies stepped up on accounts receivable risk management, continuous improvement of the primary market, the improvement of domestic credit environment, accounts receivable risk will begreatly reduced. Account of the risk management in the developing process of hard to avoid can appear some new problems, which has yet to be further solved译文应收账款风险管理米科斯基摘要在激烈的市场竞争中，企业为了获取竞争优势，除了依靠产品、价格、广告等手段之外，基本上都釆用了以信用为基础的赊销这一营销手段。
企业应收账款管理外文翻译文献
企业应收账款管理外文翻译文献(文档含英文原文和中文翻译)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 often has 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.Accounts receivable in the management of the existing problemsAccounts receivable is broad, fixed number of year long. AmountsEnterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit payments. But the enterprise did not strictly according to the 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 enterprise to 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 confirm fast 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 production and 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 normalproduction and operation activities and the efficient use of the funds.The drawbacks of the receivable mismanagementReduce 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 on profits 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 enterprise actual 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 added tax, business tax, consumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but not in cashincome tax, and realizing cash payment must on time.Cash the distribution of the profits. Also exist such problems. In addition, the cost of the management of accounts receivable and accounts receivable 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, brings to 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 of examination 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 areclassified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telephone 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 malicious long-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 workersto their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can cooperate 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 center visit 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 an enterprise. 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 85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。
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应收账款论文中英文对照外文翻译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.。