外文翻译：应收账款(张从改)9782.docx

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1、河北科技师范学学院毕业论文文献综综述题 目：应收收账款完 成 人：张从改改指 导 教 师师：毛久智学 院：财经经学院专业、班 级：财务会计教教育专业08805班学 号：077510800536完 成 时 间间：20099年12月118日 Accountts RecceivabbleAuthor: M. Ellizabeeth Haaywoodd, Donnald.Introduuctionn Accountts recceivabble coonsistts of moniees duee fromm custtomerss as aa resuult off an oorganiizatio

2、ons nnormall busiiness operaationss. Thee manaagemennt of accouunts rreceivvable is ann extrremelyy impoortantt funcction sincee the colleectionn of ooutstaandingg receeivablles reepreseents tthe siingle most imporrtant sourcce of cash for aall orrganizzationns sellling goodss on oopen aaccounnt. Be

3、ecausee of tthe immpact that accouunts-rreceivvable colleectionns havve on cash flow, it iis impportannt thaat ressponsiibilitty forr the day-tto-dayy manaagemennt of crediit andd colllectioons acctivitties bbe dellegateed to a sinngle iindiviidual withiin thee orgaanizattion. Accountts Recceivabble

4、 ass a Cuurrentt Asseet On the balannce shheet, accouunts rreceivvable is reeporteed as a currrent assett and is coonsideered ppart oof an organnizatiions workiing caapitall. As a currrent assett, acccountss receeivablle is expeccted tto be turneed intto cassh witthin tthe annnual operaating cyclee

5、of aa busiiness, whicch forr mostt busiinessees is generrally consiideredd to bbe onee yearr and correespondds to the ttwelvee-montth fisscal yyear uused ffor fiinanciial reeportiing puurposees. Thhis, hhoweveer, dooes noot impply thhat itt shouuld taake onne yeaar to colleect inndividdual rreceivva

6、ble balannces. In the case of a univeersityy presss, acccountts recceivabble reepreseents aa majoor commponennt of curreent asssets, workking ccapitaal, annd cassh floow. Thhe othher maajor ccomponnents of a univeersityy pressss wworkinng cappital are ccash, shortt-termm inveestmennts, aand innvento

7、ory. AAs a ccomponnent oof worrking capittal, aaccounnts reeceivaable mmust bbe carrefullly mannaged in orrder tto be turneed intto cassh as quickkly ass posssible and tto avooid beecominng unccollecctiblee. Altthoughh accoounts receiivablee is rreportted ass a cuurrentt asseet, itt mustt be ccarefu

8、ully vvaluatted annd repportedd becaause uuntil the rreceivvable is coollectted, iit cannnot rreadilly asssist wwith tthe paaying of cuurrentt obliigatioons. Accountts Recceivabble annd Colllectiions RReportts Becausee of tthe siignifiicancee of aaccounnts reeceivaable iit is imporrtant for mmanagee

9、ment to reeceivee periiodic reporrts thhat booth meeasuree the effecctivenness oof colllectiion acctivitties aand innform or allert mmanageement of prroblemm accoounts. Ideaally, reporrts shhould be geeneratted onn a moonthlyy basiis, buut deppendinng on the ssize oof thee receeivablle ballance and

10、ccollecctionss stafff, thhe isssuancee of ssuch rreportts mayy rangge froom weeekly tto quaarterlly. Thhis fllow off infoormatiion iss neceessaryy so tthat mmanageement and ccollecctionss stafff cann deteerminee whetther ccurrennt creedit aand coollecttions policcies aand prroceduures aare woorkingg

11、, or whethher anny of the ppoliciies annd proocedurres neeed too be cchangeed to more effecctivelly colllect outsttandinng recceivabbles. Addittionallly, tthe coollecttions stafff needds infformattion sso thaat colllectiion acctivitties ccan bee priooritizzed, pprobleem acccountss isollated, and out

12、sttandinng ballancess colllectedd. Analysiis of Accouunts RReceivvable and CCollecctionss A numbeer of methoods arre useed to measuure acccountts-recceivabble baalancees andd the effecctivenness oof colllectiion pooliciees andd proccedurees. Soome off the more frequuentlyy usedd methhods tto anaalyz

13、e accouunts rreceivvable and ccollecctionss incllude A/R at Year End aas a PPercenntage of Tootal SSales. Thiss ratiio is compuuted bby divvidingg the fiscaal yeaar-endd A/R balannce byy fisccal yeear neet salles. TThe AAAUP Sttatisttical Surveey repportedd averrages betweeen 211.6 peercentt and 23.

14、0 perceent foor fisscal yyears 1992 throuugh 19995. TThis rratio can aalso bbe commputedd at aany tiime duuring the yyear; howevver, tto gett a meeaninggful rratio, the A/R bbalancce musst be dividded byy net saless for the mmost rrecentt twellve moonths. Averagee Colllectioon Perriod. This ratioo i

15、s aan inddicatiion off the averaage nuumber of daays reequireed to conveert reeceivaables into cash. Ideaally, the ccomputtationn shouuld usse a mmonthlly aveerage of reeceivaables and iincludde onlly creedit ssales. A moonthlyy averrage oof recceivabbles sshouldd be uused iin ordder too offsset ann

16、y fluuctuattions that may ooccur durinng thee yearr. Addditionnally, onlyy creddit saales sshouldd be uused iin thiis commputattion ssince cash saless usuaally ddo nott invoolve aany crredit risk. The compuutatioon of the aaveragge colllectiion peeriod is a two-sstep pprocesss. Fiirst ddividee totaa

17、l salles (ppreferrably crediit salles onnly) ffor thhe fisscal yyear bby 3655. Thiis callculattion yyieldss the amounnt of crediit salles peer dayy. Theen divvide tthe yeear-ennd recceivabble baalancee (or averaage moonthlyy receeivablle ballance) by tthe crredit saless per day. The rresultt is tthe

18、 avveragee colllectioon perriod iin dayys. Thhe AAUUP Staatistiical SSurveyy repoorted averaage coollecttion pperiodds of 77 too 91 ddays ffor fiiscal year 1995 and 880 to 95 daays foor fisscal yyear 11994. A/R Agiing Scchedulle. Thhis iss a peeriodiic repport uused tto detterminne thee priooritiees

19、 of colleectionn actiivitiees. Ann aginng schhedulee listts alll custtomer accouunts wwith ooutstaandingg balaances as off the date of thhe agiing scchedulle, onne acccount per lline. Acrosss thee linee, thee totaal amoount ddue iss brokken doown, oor ageed, byy overrdue ccategoories. The overddue c

20、aategorries ggeneraally iincludde currrent (not yet ddue), 1 to 30 daays paast duue, 300 to 660 dayys passt duee, 60 to 900 dayss pastt due, and over 90 daays paast duue. Thhe agiing caategorries mmay neeed too be aadjustted too propperly refleect ann orgaanizattionss termms of saless. A/R Agiing by

21、y Custtomer Type or Paaymentt Termms. Thhis iss a vaariatiion off the A/R AAging Scheddule aand caan be used to moore efffectiively targeet acccountss thatt requuire tthe atttentiion off the colleectionns staaff. AA moree focuused sscheduule allso alllows compaarisonns to be drrawn bbetweeen simmila

22、r accouunts. Bad Debbt Exppense as Peercenttage oof Tottal Saales. This ratioo is ccomputted byy diviiding year-end bbad deebt exxpensee by nnet saales. The AAAUP SStatissticall Survvey reeporteed aveeragess of 00.4 peercentt and 0.5 ppercennt forr fisccal yeears 11992 tthrouggh 19995. Bad Debbt Exp

23、pense as Peercenttage oof A/RR Balaance. This ratioo is ccomputted byy diviiding year- end bad ddebt eexpensse by the yyear-eend (oor aveerage) A/R balannce. TThe AAAUP Sttatisttical Surveey repportedd averrages betweeen 1.8 perrcent and 22.0 peercentt for the ffiscall yearrs 19992 thrrough 1995. Cr

24、edit Deparrtmentt Montthly RReportt. Thiis is a summmary reporrt thaat hellps maanagemment mmonitoor thee montthly aaccounnts-reeceivaable sstatuss and colleectionns acttivitiies. AA typiical rreportt woulld incclude curreent moonth aand prrior mmonth balannces ffor acccountts recceivabble, ttotal c

25、olleectionns, annd tottal neet salles. AAdditiionallly, soome raatios mightt be iincludded, ssuch aas thee averrage ccollecctionss periiod. BBad deebt coompariison wwould incluude baad debbt wriite-offf forr the curreent moonth, fiscaal yeaar to date, and last fiscaal yeaar to date. Finaally, a summ

26、mary of thhe nummber oof acccountss and balannces iin eacch agiing caategorry shoould bbe inccludedd. Theere iss no uuniverrsal, or sttandarrd, foormat for tthis ttype oof repport. For aa creddit deepartmment mmonthlly repport tto be trulyy effeectivee, it must be taailoreed to the nneeds and rrepor

27、tting ccapabiilitiees of each indivviduall presss. Thhe ideea of this reporrt is to prrovidee manaagemennt witth a oone-paage suummaryy of ccollecction resullts eaach moonth. The perrcentaage raatios (A/R as peercenttage oof nett salees, baad debbt as perceentagee of nnet saales, and bbad deebt ass

28、perccentagge of A/R bbalancce) arre onlly useeful wwhen ccomparred too induustry averaages (such as AAAUP sttatisttics) or too histtoricaal datta forr yourr partticulaar uniiversiity prress. Averaage coollecttion pperiodd, on the oother hand, has to bee anallyzed on a presss-by-ppress basiss becaaus

29、e oof diffferennces iin pubblishiing prrogramms andd in tthe alllocattion oof salles ammong ttypes of cuustomeers thhat maay havve diffferennt terrms off paymment. An ovveralll compparisoon to indusstry aaveragges maay or may nnot bee helppful iin anaalyzinng a ppresss aveerage colleectionn periiod.

30、 When annalyziing acccountts recceivabble itt is iimporttant tto remmemberr thatt therre aree no uuniverrsal sstandaards ffor meeasuriing acccountts recceivabble annd colllectiions. Each presss mustt evalluate its oown siituatiion annd devvelop indivviduall inteernal trendds andd goalls. Itt is, of

31、coourse, helppful tto revview AAAUP aaveragges too assiist inn yourr inteernal evaluuationn. Howw everr, onee mustt remeember that AAUP and oother indusstry aaveragges arre onlly aveeragess and shoulld nevver bee conssidereed thee ideaal. Allso, wwhen pperforrming interrnal aanalyssis itt is iimport

32、tant tto takke cycclicall salees pattternss and unusuual evvents into consiiderattion aand too takee cauttion tto meaasure accouunts rreceivvable and ccollecctionss resuults wwith ssimilaar perriods. Credit Managgementt and Bad DDebt Press mmanageement and tthe coollecttions stafff alsoo needd to rr

33、ealizze thaat it is immpossiible tto redduce aaccounnts reeceivaable bbeyondd a ceertainn poinnt, noor shoould aan orgganizaation strivve forr no bbad deebts. Each presss mustt deveelop iits owwn levvel off satiisfacttion aand itts ownn comffort zzone iin ordder too knoww whenn and on whhich aaccoun

34、nts too conccentraate coollecttions efforrts. LLikewiise, eeach ppress must devellop itts ownn leveel of comfoort inn deteerminiing whhen too selll to nnew acccountts. Itt is iimporttant tto exppect ssome llevel of baad debbt, beecausee withh no, or a very low llevel of, bbad deebts, the ppress is n

35、oot maxximiziing itts salles pootentiial. PPressees havve to be wiillingg to ttake ssome cchancees to increease ssales, whille at the ssame ttime uundersstandiing thhat noot alll channces ttaken will yieldd posiitive resullts. PPressees thaat aree moree aggrressivve in grantting ccreditt mustt makee

36、 suree thatt an aadequaate reeservee for bad ddebt iis maiintainned onn the balannce shheet oor buddget ffor a possiible iincreaase inn bad debt expennse. Proactiive Crredit Managgementt In addiition to annalyziing acccountts recceivabble annd revviewinng intternall trennds annd passt perrformaance,

37、 and oorganiizatioon musst be as prroactiive ass posssible to maaximizze colllectiions. The oorganiizatioon thaat callls fiirst wwill uusuallly gett paidd firsst. Too keepp on ttop off colllectioons itt is iimporttant tto havve wriitten colleectionn poliicies and tterms. Thesse wriitten policcies mm

38、ust hhave tthe aggreemeent annd suppport of maanagemment, markeeting, and the ccollecctionss stafff. Wrrittenn poliicies shoulld be revieewed aannuallly annd upddated as neeeded to inncorpoorate any cchangees thaat aree takiing pllace iin thee pressss ppublisshing progrram. Having policcies aand prr

39、oceduures iin wriiting shoulld eliiminatte disscrepaanciess in wwhat ccustommers aare toold byy the colleectionns, cuustomeer serrvice, and markeeting stafffs. Thhis wiill thhen giive thhe cusstomerr one less excusse forr delaaying paymeent. AAdditiionallly, whhen alll memmbers of thhe preess sttaff

40、 aare knnowleddge abble abbout tthe prressss creddit annd colllectiions ppoliciies annd aree awarre of how ppast-ddue acccountts aree handdled, they can mmore eeffecttivelyy workk togeether to maaximizze salles annd minnimizee bad debt. The anaalysiss of aaccounnts reeceivaable aand coollecttions pe

41、rfoormancce shoould bbe useed to assisst thee presss in settiing gooals ffor fuuture perfoormancce. Hooweverr, acccountss-receeivablle anaalysiss willl not be off any real beneffit unnless the ppress has aa proaactivee creddit annd colllectiions pprograam in placee thatt has the ssupporrt of presss

42、manaagemennt andd is ccommunnicateed efffectivvely tto alll presss deppartmeents aand cuustomeers.M. Elizzabethh Haywwood, Donalld. Acccuontts Recceivabble .Journall ofAcccounttingEdducatiion.PPages 71-722. 应收账款 作者:伊丽莎莎白海伍德,唐唐纳德. 译者：张从改改导言由于一个组织的的正常商业运运作的结果，所所以应收款项项包括客户。应应收账款的管管理具有非常常重要的作用用，因为悬而而未决的

43、应收收账款的回收收代表了最重重要的现金来来源上销售所所有商品组织织赊账的结果果。由于应收收账款的回收收影响到了现现金流量，日日常中应收账账款的赊销与与回收活动是是很重要职责责，关键是负责公公司的日常管管理的信贷和和账款回收活活动下放给组组织内某一个个人。应收账款被看作作流动资产在资产负债表中中，应收账款款被作为流动资资产的项目报报告，并且被被认为是组织织的周转资金金，作为流动资资产在一个商商业经营周期期内预期会转转变成现金，这对大多数企业通常被认为是一年，对应于12个月的会计年度财务报告之用。然而，这并不意味着它应该一年才结清个别应收账款的余额。在一所大学的出出版社中，应应收账款占流流动资产的

44、主主要组成部分分，以及占营营运资金和现现金流的主要要组成部分。在这个出版版社中营运资资金的其他主主要的组成部部分是现金、短短期投资、和和存货。作为为周转资金的的重要组成部分分，应收账款款必须认真管管理，为了尽尽可能快的转转变成现金，避避免成为无法法收回的坏装装。虽然应收收账款作为流流动资产报道道，但应收账账款必须小心心计价和报告告至到收回，不不能轻易的作作为支付的协协助义务。应收账款和和回回收报告由于应收账款的的意义，定期期的报告对管管理来说是很很重要的，同时也是衡量量应收账款回回收成效的指标，与此同时通通知或警报账账款管理的问问题。理想情情况下，通常常报告应按月报报告，但这依靠于于应收款余额

45、额的大小和应收账款的的回收人员，这这些报告的发发行时间按规模而而定，可能范范围从每周到到按季发行。这种信信息流是必要要的，以至于于管理和回收人员可以以判断当前信信贷和应收账账款回收政策策和程序是否否奏效，还是是一些政策和程程序需要去改变，以便更有效地回收收应收未收款款。此外，工工作人员需要要收集信息，以以便收集活动动可以按照轻轻重缓急进行行，将问题帐户进行行分离，对未偿还余额额进行回收。应收账款的收账账分析许多方法被用来来衡量帐户余余额和应收账账款收回的政政策和程序的的有效性。较较为常用的一一些用来分析析应收账款收收回效率的方方法包括： A/R作为年年末的销售百百分比，这个个比例计算除除以本财

46、务年年度的净销售售额。在美国大学学教授协会统统计调查报告告说，19992年到19995年的财务年度度由百分之21.6至23.0，超过平均水水平。这个比比率也可以被被用来计算在在一年中任何何时候，但是是，要获得有有意义的比例例，在A / R平衡中，必须为最最近12个月的净净销售额。平均收账期。这这个比率是用用来计算应收收账款转换成成现金的的平平均天数。理想情况下下，这个计算算应该使用应应收账款的平平均数仅仅包包括赊销。月月平均应收账账款数应被使用旨在在抵消在这一一年内可能出出现的波动。此外，只有赊销应使用这种计算，因为现金销售通常不涉及任何信贷风险。平均收款期的计算分为两个步骤。先化分总销售额（

47、用于更好的赊销）365天作为一个财务年度。用于计算每天的赊销数量，然后再除以年末应收账款余额（或平均每月应收款余额）。结果就是平均天数收账期。在美国大学教授协会统计调查报告平均收账期由1994年的80天到95天到1995年的77天到91天。A/R账龄单。这这是一个以定期报告来来确定收款活动的优优先事项。老老龄化的时间间表列出了作作为老龄化的的计划日期内内未偿还余额额的所有客户户帐户，每行行一个帐户。通通过这个账项项清单，总款项项被分解，划划分为逾期的各个类别。逾逾期种类一般般包括流动（尚未到到期），逾期期1至30天天，逾期30至660天，逾期期60至900天，超过990天到期。老老化类别可能能需要进行调调整，以正确确反映销售组组织的条件。A/R老化的客客户类型或付付款条件。这这是对A/R老化附表表变化的反应应，可以更有效提醒回收人员员注意目标客客户。一个更更集中的时间间表还可以做做相互之间的比较，得出出类似的帐户户。总销售的百分比比坏账费用。这这个比例计算算除以年底的的净销售额坏坏账费用。在在美国大学教教授协会统计计调查报告报报道，这个指标介介于19922年的0.55到19955年的0.44之间的平均均值。一个百分点坏账账费用的平衡。这个个比例计算除除以年底的年年坏账费用端端（或平均）的的A/R的余额。在美国大学学教授协会统统