Simply discussing on the risk management of enterprises account receivable;
浅谈企业应收账款的风险管理
In the above formula, the average net receivables are computed by using the beginning accounts receivables balance and the ending balance of the year.
在上面的公式中,平均应收账款净额是使用应收账款的年初余额和年末余额计算出来的。
If the firm's operation exhibits a seasonal pattern, the average net receivables can be computed by using the 4 season balances or 12 monthly balances.
如果企业的经营具有季节性,平均应收账款净额可以根据4个季度或12个月份的余额计算。
In the quick ratio, the quick assets are cash, marketable securities (short-term investments), and net receivables.
在速动比率中,速动资产是指现金、可市场交易的证券(短期投资)和应收账款净额。
deficiency of net sale proceeds over carrying amount
销售收入净额低于账面款额
For instance, the decrease of current assets such as accounts receivable, inventory, prepaid expenses are added to net income.
例如,应收账款、存货、预付费用等流动资产的减少额要加到净收益上。
Cash Payments for Purchases= Net Purchases + Decrease in Accounts Payable or - Increase in Accounts Payable
购货支付的现金=购货净额+应付账款减少额或-应付账款增加额
It serves to reduce the accounts receivable to their net realizable value in the balance sheet, as shown by the following illustration...
它将资产负债表中的应收账款额冲减到可实现净值,例如…
Increase or Decrease in Accounts Receivable
应收账款增加额或减少额
The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet.
坏账准备应当单独核算，在资产负债表中应收款项按照减去已的坏账准备的净额反映。
receivables and payables
应收账款和应付账款
ratio of net sales to receivables
销货净额对应收款项比率
The longer an account is past due, the greater the likelihood that it will not be collected in full.
应收账款逾期越久,无法全额收回的可能性越大。
The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。
Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.
因此,核销坏账并不改变资产负债表中应收账款的可实现净值。
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
To write off an account receivable is to reduce the balance of the customer's account to zero.
核销这项应收账款是要将该客户的账户余额减至零值。
Risk Control of Large Firms International Accounts Receivable by Analyzing Changhong s Huge Bad Accounts;
从长虹巨额坏账看大企业对国际应收账款风险的治理