accounts and notes receivable

简明释义

应收帐款及票据

英英释义

例句

1.A high amount of accounts and notes receivable can indicate potential cash flow issues.

大量的应收账款和票据可能表明潜在的现金流问题。

2.We need to review our accounts and notes receivable to ensure timely collections.

我们需要审查我们的应收账款和票据以确保及时收款。

3.The company reported a significant increase in accounts and notes receivable this quarter.

该公司本季度报告了应收账款和票据的显著增长。

4.To improve liquidity, the company decided to sell some of its accounts and notes receivable.

为了改善流动性，公司决定出售部分应收账款和票据。

5.The finance team is responsible for managing accounts and notes receivable effectively.

财务团队负责有效管理应收账款和票据。

作文

In the world of finance and accounting, understanding the terms associated with a company's assets is crucial for effective management. One such important term is accounts and notes receivable, which refers to the money owed to a company by its customers for goods or services that have been delivered but not yet paid for. This concept is vital for businesses as it directly impacts cash flow and financial planning.To elaborate, accounts and notes receivable can be divided into two main categories. The first category, accounts receivable, encompasses amounts owed by customers based on credit sales. For instance, when a company sells products on credit, it records this transaction in its accounts receivable. This means the company has a legal right to collect payment from the customer at a later date. Managing accounts receivable effectively is essential because it ensures that the company maintains a healthy cash flow, which is necessary for daily operations.The second category is notes receivable, which involves formal written agreements where a customer promises to pay a specific amount by a certain date. These notes often include interest, making them more favorable for companies looking to earn additional income. For example, if a company lends money to a client or allows extended payment terms, it may require the client to sign a note receivable. This document serves as proof of the debt and outlines the repayment terms.Both accounts and notes receivable are classified as current assets on a company's balance sheet, meaning they are expected to be converted into cash within one year. This classification highlights their importance in assessing a company’s liquidity—the ability to meet short-term obligations. Investors and creditors closely examine these figures to gauge the financial health of a business.Moreover, the management of accounts and notes receivable is critical for minimizing risks associated with bad debts. Companies must regularly review their receivables to identify overdue accounts and take appropriate action, such as sending reminders or pursuing collections. A high level of uncollected receivables can indicate potential financial issues, signaling that a company may have trouble converting its sales into cash.In conclusion, understanding accounts and notes receivable is essential for anyone involved in business finance. These components not only represent a significant portion of a company’s assets but also play a key role in maintaining operational liquidity. By effectively managing these receivables, companies can ensure they have the necessary cash flow to support their activities, invest in growth opportunities, and ultimately enhance their profitability. Therefore, a solid grasp of how to handle accounts and notes receivable can significantly contribute to a company's success in the competitive market.

在金融和会计的世界中，理解与公司资产相关的术语对于有效管理至关重要。其中一个重要的术语是应收账款和票据，它指的是客户因已交付但尚未付款的商品或服务而欠公司的款项。这个概念对企业至关重要，因为它直接影响现金流和财务规划。进一步阐述，应收账款和票据可以分为两大类。第一类是应收账款，包括客户基于信用销售所欠的金额。例如，当一家公司以信用方式销售产品时，它会在其应收账款中记录这一交易。这意味着公司有合法权利在稍后的日期向客户收取付款。有效管理应收账款至关重要，因为它确保公司保持健康的现金流，这是日常运营所必需的。第二类是票据应收款，涉及正式的书面协议，其中客户承诺在特定日期支付特定金额。这些票据通常包括利息，使它们对希望获得额外收入的公司更为有利。例如，如果一家公司向客户贷款或允许延长付款期限，它可能要求客户签署票据应收款。这份文件作为债务的证明，并概述了还款条款。应收账款和票据都被归类为公司资产负债表上的流动资产，这意味着它们预计将在一年内转化为现金。这一分类凸显了它们在评估公司流动性方面的重要性——即满足短期义务的能力。投资者和债权人密切审查这些数字，以评估企业的财务健康状况。此外，管理应收账款和票据对减少坏账风险至关重要。公司必须定期审查其应收款，以识别逾期账户并采取适当措施，例如发送提醒或追讨款项。未收回的应收款水平过高可能表明潜在的财务问题，表明公司可能在将销售转化为现金方面存在困难。总之，理解应收账款和票据对任何参与商业财务的人来说都是至关重要的。这些组成部分不仅代表公司资产的重大部分，还在维持运营流动性方面发挥关键作用。通过有效管理这些应收款，公司可以确保拥有必要的现金流来支持其活动，投资于增长机会，并最终提高盈利能力。因此，牢固掌握如何处理应收账款和票据可以显著促进公司在竞争市场中的成功。