外文翻译：应收账款

Accounts Receivable
Author: M. Elizabeth Haywood, Donald.
Introduction
Accounts 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 Asset
On 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 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.
Analysis of Accounts Receivable and Collections
A 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 include
A/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 collections
period. 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 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 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。

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。

应收账款被看作流动资产
在资产负债表中，应收账款被作为流动资产的项目报告，并且被认为是组织的周转资金，作为流动资产在一个商业经营周期内预期会转变成现金，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。

在一所大学的出版社中，应收账款占流动资产的主要组成部分，以及占营运资金和现金流的主要组成部分。

在这个出版社中营运资金的其他主要的组成部分是现金、短期投资、和存货。

作为周转资金的重要组成部分，应收账款必须认真管理，为了尽可能快的转变成现金，避免成为无法收回的坏装。

虽然应收账款作为流动资产报道，但应收账款必须小心计价和报告至到收回，不能轻易的作为支付的协助义务。

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。

应收账款的收账分析
许多方法被用来衡量帐户余额和应收账款收回的政策和程序的有效性。

较为常用的一些用来分析应收账款收回效率的方法包括：
A/R作为年末的销售百分比，这个比例计算除以本财务年度的净销售额。

在美国大学教授协会统计调查报告说，1992年到1995年的财务年度由百分之21.6至23.0，超过平均水平。

这个比率也可以被用来计算在一年中任何时候，但是，要获得有意义的比例，在A / R平衡中，必须为最近12个月的净销售额。

平均收账期。

这个比率是用来计算应收账款转换成现金的的平均天数。

理想情况下，这个计算应该使用应收账款的平均数仅仅包括赊销。

月平均应收账款数应被使用旨在抵消在这一年内可能出现的波动。

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（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。

这是一个以定期报告来确定收款活动的优先事项。

老龄化的时间表列出了作为老龄化的计划日期内未偿还余额的所有客户帐户，每行一个帐户。

通过这个账项清单，总款项被分解，划分为逾期的各个类别。

逾期种类一般包括流动（尚未到期），逾期1至30天，逾期30至60天，逾期60至90天，超过90天到期。

老化类别可能需要进行调整，以正确反映销售组织的条件。

A/R老化的客户类型或付款条件。

这是对A/R老化附表变化的反应，可以更有效提醒回收人员注意目标客户。

一个更集中的时间表还可以做相互之间的比较，得出类似的帐户。

总销售的百分比坏账费用。

这个比例计算除以年底的净销售额坏账费用。

在美国大学教授协会统计调查报告报道，这个指标介于1992年的0.5到1995年的0.4之间的平均值。

一个百分点坏账费用的平衡。

这个比例计算除以年底的年坏账费用端（或平均）的A/R的余额。

在美国大学教授协会统计调查报告说，这个比率介于由1992年百分之2至1995年的百分之2.0的平均值。

信用部月报。

这是一个总结报告，帮助管理监控每月应收账款的现状和回收情况。

一个典型的报告将包括当前月份和上月的应收账款的账项余额、总收回额、总净销售额。

此外，一些比率可能包括，如平均收账期。

坏账之间的比较将包括本月的呆账、财务年度的日期、上一财务年度的日期。

最后，账户和余额的合计数及每个类别的老化数量总结应包括在内。

这并不是普遍或标准格式的。

对于信用部的月度报告要真实有效，必须进行需要的调整和报告个别客户的能力。

本报告的想法是为管理提供一个单页的应收账款回收结果的摘要。

百分比率（甲/R作为净销售额的百分比作为的A /R平衡的比例，不良债务占净销售额的比例，坏帐）仅仅在用来相比较时是有用的，用来比较行业平均水平（如美国大学教授协会的统计资料），或历史数据为你特殊的大学出版社。

平均收账期，另一方面，要按自己的情况自己分析，因为在发布程序的基础上，不同的客户类型之间分配的销售上可能有不同的付款条件。

与整体行业平均水平相比，可能会或不会有助于分析平均收账期。

在分析应收账款时重要的是要记住，没有衡量应收账款和收款的统一的标准。

每一个媒体必须评估自己的情况和发展趋势和个人的内部目标。

当然，帮助审查美国大学教授协会平均水平以协助你的内部评估。

以往任何时候都必须记住，美国大学教授协会和其他行业的平均水平只有平均水平，不应被认为是理想的。

此外，在执行内部分析时，重要的是采取循环销售模式，并考虑到不寻常的事件，并采取谨慎措施，才能得到应收账款的类似时期收回的结果。

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。

伊丽莎白·海伍德,唐纳德. 会计教育，应收账款.71-72.。