应收账款毕业论文外文翻译

毕业论文外文翻译课题名称：芳兰花卉有限公司应收账款管理分析 院 系：经济管理学院 专 业：工商管理（会计学方向） 姓 名： 指导教师： 二一四 年 十 月 外文翻译专业：工商管理(会计学方向) 班级：11级工商管理(会计学方向)本科2班作者：黄西年 指导老师：丁婉娟 Accounts ReceivableAccounts receivable consists of monies due from customers as a result of an organizations 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 and Collections Reports Because 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. Credit Management and Bad Debt Press 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 Management In addition to analyzing accounts receivable and reviewing internal trends and past performance, and organization must be as proactive as possible to maximize collections. The organization that calls first will 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 presss 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 presss 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.应收账款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。应收账款的管理具有非常重要的作用，因为悬而未决的应收账款的回收代表了最重要的现金来源上销售所有商品组织赊账的结果。由于应收账款的回收影响到了现金流量，日常中应收账款的赊销与回收活动是很重要职责，关键是负责公司的日常管理的信贷和账款回收活动下放给组织内某一个人。应收账款和和回收报告由于应收账款的意义，定期的报告对管理来说是很重要的，同时也是衡量应收账款回收成效的指标，与此同时通知或警报账款管理的问题。理想情况下，通常报告应按月报告，但这依靠于应收款余额的大小和应收账款的回收人员，这些报告的发行时间按规模而定，可能范围从每周到按季发行。这种信息流是必要的，以至于管理和回收人员可以判断当前信贷和应收账款回收政策和程序是否奏效，还是一些政策和程序需要去改变，以便更有效地回收应收未收款。此外，工作人员需要收集信息，以便收集活动可以按照轻重缓急进行，将问题帐户进行分离，对未偿还余额进行回收。信用管理和坏账管理者和应收账款回收工作人员也需要认识到，把应收账款的数量减少到超过一个特定点是不可能的，也不应为任何一个组织坏账而努力。每个团体必须发展自己的满意程度和自己的舒适区，以便知道何时和怎样完成回收工作。同样，各媒体必须发展自己的舒适水平在决定何时出售给新帐户。重要的是可以预料到一些坏账水平，如果没有，或者是一个很低的坏账水平，那么销售部门没有最大限度地发挥它的销售潜力。销售部门必须愿意采取一些机会，以增加销售，而同时了解，并非所有采取的措施将取得积极成果。赊销部门更积极给予信贷必须确保一个适当的坏帐准备金维持在资产负债表中，或是一个坏账费用的预算来增加坏账费用。主动信用管理除了分析应收账款和检讨内部坏账的趋势和过去的业绩，并且必须尽可能的组织争取主动，以最大限度的收回欠款。在第一次调用通常会得到报酬的第一个组织。对保持这个回收率最重要的是写出政策跟条件。这些政策必须有书面的协议和管理，营销支持，回收欠款工作人员的支持。书面政策应每年审查和更新，根据需要纳入进行变化的情况经书面政策和程序消除了客户对收款人员说怎样还款的情况，这是客户服务和市场营销人员的差异。这将为客户少了一个借口拖延付款。此外，所有的员工和工作人员都了解到信用赊销政策以及收款政策并且有意识的去控制过去的账款，他们可以更有效地合作，增加销售，减少坏账。在分析应收账款和收款行为时应该用来协助制定未来的经营业绩目标。但是，帐户账款的分析将不会有任何实际意义，除非赊销部门采取积极的信贷和收款计划，具有信用管理的支持，有效地传达到所有销售部门和客户。