subscriptions receivable

简明释义

应收股款

英英释义

例句

1.The audit revealed discrepancies in the subscriptions receivable accounts.

审计发现应收订阅款账户存在差异。

2.The company reported an increase in subscriptions receivable for the last quarter.

该公司报告了上个季度应收订阅款的增加。

3.The financial statement showed a significant amount of subscriptions receivable that needed to be reconciled.

财务报表显示有大量需要核对的应收订阅款。

4.To improve cash flow, we need to reduce our subscriptions receivable balance.

为了改善现金流，我们需要减少应收订阅款余额。

5.Our accounting department is working on collecting outstanding subscriptions receivable from clients.

我们的财务部门正在努力收回客户未付款的应收订阅款。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often comes up in discussions about revenue and cash flow is subscriptions receivable. This term refers to the amounts owed to a company for subscriptions that have been sold but not yet paid for. It is an important concept for businesses that rely on subscription models, such as software as a service (SaaS) companies, magazines, and streaming services. subscriptions receivable can significantly impact a company's financial health, as it represents future cash inflows that are expected from customers who have committed to paying for a service or product over a specified period.When a company sells a subscription, it typically recognizes the revenue over the life of the subscription rather than at the point of sale. This means that even though the company may not have received the cash immediately, it can still report the revenue on its income statement. However, this creates a situation where the company must track the subscriptions receivable to ensure accurate financial reporting and cash flow management.For example, consider a company that offers a yearly subscription service for $120. If a customer subscribes in January but pays only $60 upfront, the company will record $120 in revenue over the year while also recognizing $60 as subscriptions receivable. This amount represents the future payment that the customer has committed to making. As the months go by, the company needs to monitor this account to ensure that the customer pays the remaining balance.Managing subscriptions receivable effectively is essential for maintaining healthy cash flow. Companies often implement strategies to encourage timely payments, such as offering discounts for early payment or sending reminders as due dates approach. Additionally, maintaining clear communication with customers about their payment obligations can help reduce the likelihood of defaults on these receivables.Moreover, businesses must also consider the implications of subscriptions receivable on their overall financial statements. On the balance sheet, this account is classified as a current asset, indicating that it is expected to be converted into cash within a year. Having a high level of subscriptions receivable can indicate strong sales performance, but it can also signal potential cash flow issues if customers delay payments. Investors and stakeholders often scrutinize this figure to assess the company's liquidity and financial stability.In conclusion, understanding the concept of subscriptions receivable is vital for businesses that operate on a subscription model. It not only affects revenue recognition but also plays a significant role in cash flow management and financial reporting. By effectively managing subscriptions receivable, companies can ensure they maintain a healthy cash flow, thereby supporting their growth and sustainability in the competitive market. Awareness of this term and its implications can empower business owners and financial professionals to make informed decisions that enhance their operational efficiency and financial success.

在金融和会计的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个在讨论收入和现金流时经常出现的术语是应收订阅款。这个术语指的是公司因销售了尚未支付的订阅而应收的款项。对于依赖订阅模式的企业（如软件即服务（SaaS）公司、杂志和流媒体服务）来说，这是一个重要的概念。应收订阅款可能会显著影响公司的财务健康，因为它代表了预计从已承诺支付某项服务或产品的客户那里获得的未来现金流入。当公司销售订阅时，它通常会在订阅的整个生命周期内确认收入，而不是在销售时确认。这意味着，即使公司可能没有立即收到现金，它仍然可以在其损益表上报告收入。然而，这就导致公司必须跟踪应收订阅款，以确保准确的财务报告和现金流管理。例如，考虑一家提供每年120美元订阅服务的公司。如果客户在一月份订阅，但仅提前支付60美元，则公司将在一年内记录120美元的收入，同时将60美元视为应收订阅款。这笔款项代表客户承诺将要支付的未来款项。随着时间的推移，公司需要监控该账户，以确保客户支付剩余余额。有效管理应收订阅款对于维持健康的现金流至关重要。公司通常会实施策略以鼓励及时付款，例如提供提前付款的折扣或在到期日临近时发送提醒。此外，与客户保持清晰的沟通，告知他们的付款义务，可以帮助减少这些应收款项违约的可能性。此外，企业还必须考虑应收订阅款对其整体财务报表的影响。在资产负债表上，该账户被归类为流动资产，表明预计在一年内转化为现金。高水平的应收订阅款可能表明强劲的销售表现，但如果客户延迟付款，也可能暗示潜在的现金流问题。投资者和利益相关者通常会审查这一数字，以评估公司的流动性和财务稳定性。总之，理解应收订阅款的概念对于运营于订阅模式的企业至关重要。它不仅影响收入确认，还在现金流管理和财务报告中发挥着重要作用。通过有效管理应收订阅款，公司可以确保保持健康的现金流，从而支持其在竞争激烈的市场中的增长和可持续发展。对这一术语及其影响的认识可以使企业主和财务专业人士做出明智的决策，提升其运营效率和财务成功。