bill receivable; note receivable

简明释义

应收票据

英英释义

例句

1.To improve cash flow, the business decided to sell its bill receivable 应收票据 at a discount.

为了改善现金流，公司决定以折扣价出售其应收票据。

2.After reviewing the balance sheet, we noticed an increase in note receivable 应收账款 over the last quarter.

在审查资产负债表后，我们注意到上个季度的应收账款有所增加。

3.We expect to receive payment for the bill receivable 应收票据 within 30 days.

我们预计在30天内收到这张应收票据的付款。

4.The accountant recorded the note receivable 应收账款 in the financial statements as an asset.

会计在财务报表中将应收账款记录为资产。

5.The company has a bill receivable 应收票据 from a client that is due next month.

公司从客户那里有一张应收票据，下个月到期。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management of assets and liabilities. One such term that often comes up in discussions about receivables is bill receivable, which refers to a written promise from a debtor to pay a specific amount to a creditor at a designated time. This financial instrument is commonly used in business transactions and serves as evidence of a debt. In contrast, another important term is note receivable, which is a formal agreement that involves a promissory note where the borrower agrees to pay back the lender a specified amount, usually with interest, over a set period. Both bill receivable (应收票据) and note receivable (应收票据) are essential components of a company’s financial statements, as they represent amounts owed to the company by its customers or other parties.Understanding these terms is vital for businesses to manage their cash flow effectively. For instance, when a company extends credit to its customers, it may issue a bill receivable. This document outlines the total amount due and the payment terms. On the other hand, if the company lends money to another party, it would create a note receivable, detailing the loan amount, interest rate, and repayment schedule. The distinction between the two lies mainly in their formality and the specifics of the agreements involved.The impact of bill receivable and note receivable on a company's balance sheet cannot be overlooked. These receivables are recorded as current assets, reflecting the expectation that they will be converted into cash within a year. Proper management of these receivables is crucial, as they directly affect a company's liquidity. If a business has a high amount of bill receivable or note receivable that is not collected promptly, it can lead to cash flow problems, hindering the company's ability to meet its obligations.Moreover, companies must also consider the risk associated with these receivables. Not all customers will pay their debts on time, leading to potential losses. To mitigate this risk, businesses often perform credit checks before extending credit, ensuring that the customers are capable of fulfilling their payment obligations. Additionally, companies may set aside an allowance for doubtful accounts, which is an estimation of receivables that may not be collectible.In conclusion, understanding bill receivable (应收票据) and note receivable (应收票据) is essential for anyone involved in financial management or accounting. These terms represent significant assets for businesses and require careful monitoring and management. By comprehending the nuances of these financial instruments, businesses can better navigate their financial landscapes, ensuring they maintain healthy cash flow and minimize risks associated with receivables. Ultimately, the effective management of bill receivable and note receivable contributes to a company's overall financial health and stability, allowing it to thrive in a competitive market.

在金融和会计的世界中，理解各种术语对于有效管理资产和负债至关重要。其中一个经常出现在应收款讨论中的术语是应收票据，它指的是债务人向债权人支付特定金额的书面承诺。这种金融工具通常用于商业交易，并作为债务的证据。相对而言，另一个重要的术语是应收票据，它是一种正式协议，涉及一份本票，其中借款人同意在设定的时间内偿还贷方特定的金额，通常包括利息。应收票据和应收票据都是公司财务报表的重要组成部分，因为它们代表了公司客户或其他方所欠的金额。理解这些术语对于企业有效管理现金流至关重要。例如，当一家公司向其客户提供信用时，它可能会签发一张应收票据。该文件概述了到期总额和付款条款。另一方面，如果公司向另一方借款，它将创建一张应收票据，详细说明贷款金额、利率和还款计划。这两者之间的区别主要在于它们的正式性和所涉及协议的具体内容。应收票据和应收票据对公司资产负债表的影响不容忽视。这些应收款被记录为流动资产，反映出它们将在一年内转化为现金的预期。妥善管理这些应收款至关重要，因为它们直接影响公司的流动性。如果一家企业有大量未能及时收回的应收票据或应收票据，可能会导致现金流问题，妨碍公司履行其义务。此外，公司还必须考虑与这些应收款相关的风险，并非所有客户都会按时偿还债务，从而导致潜在损失。为了降低此风险，企业通常会在扩展信用之前进行信用检查，以确保客户能够履行其付款义务。此外，公司可能会预留坏账准备金，这是对可能无法收回的应收款的估计。总之，理解应收票据和应收票据对于任何参与财务管理或会计的人来说都是至关重要的。这些术语代表了企业的重要资产，需要仔细监控和管理。通过理解这些金融工具的细微差别，企业可以更好地驾驭其财务环境，确保保持健康的现金流并最小化与应收款相关的风险。最终，妥善管理应收票据和应收票据有助于公司的整体财务健康和稳定，使其能够在竞争激烈的市场中蓬勃发展。