net accounts receivable

简明释义

应收帐款净额

英英释义

例句

1.Investors are concerned about the rising net accounts receivable as it may indicate collection issues.

投资者对上升的净应收账款感到担忧，因为这可能表明收款问题。

2.To improve cash flow, the finance team is focusing on reducing net accounts receivable.

为了改善现金流，财务团队专注于减少净应收账款。

3.The balance sheet shows that net accounts receivable has grown by 15% over the last year.

资产负债表显示，过去一年中净应收账款增长了15%。

4.A high level of net accounts receivable can indicate that a company is extending credit too liberally.

高水平的净应收账款可能表明公司过于宽松地提供信贷。

5.The company reported a significant increase in net accounts receivable due to higher sales this quarter.

由于本季度销售增长，公司报告了显著的净应收账款增加。

作文

In the world of finance and accounting, understanding key terms is crucial for making informed decisions. One such term that plays a significant role in assessing a company's financial health is net accounts receivable. This metric represents the total amount of money owed to a company by its customers, minus any allowances for doubtful accounts. Essentially, it reflects the amount of cash that a business expects to collect from its sales on credit. Therefore, grasping the concept of net accounts receivable can provide valuable insights into a company’s liquidity and operational efficiency.To delve deeper into this concept, it's essential to break down the components that make up net accounts receivable. First, we have accounts receivable, which is the total amount billed to customers for goods or services delivered but not yet paid for. This figure can be found on a company's balance sheet as a current asset. However, not all customers will pay their invoices, leading businesses to create an allowance for doubtful accounts. This allowance estimates the portion of receivables that may ultimately go uncollected, thus providing a more realistic view of what the company can expect to receive.The formula for calculating net accounts receivable is straightforward: Net Accounts Receivable = Accounts Receivable - Allowance for Doubtful AccountsThis calculation is vital for several reasons. Firstly, it helps businesses assess their cash flow. Knowing the net accounts receivable allows companies to predict how much cash they can expect to collect in the near future. This prediction is crucial for budgeting and planning purposes, as it influences decisions on spending, investing, and managing working capital.Moreover, net accounts receivable also serves as an indicator of a company's credit risk management. A high level of accounts receivable relative to sales may suggest that a company is extending too much credit to its customers or that its collection processes are ineffective. Conversely, a low net accounts receivable figure could indicate strong credit policies and efficient collections, reflecting positively on the company’s operational practices.Investors and stakeholders often scrutinize net accounts receivable when evaluating a company's financial statements. A significant increase in this metric over time may raise red flags regarding potential issues with customer payments or overall sales growth. On the other hand, a stable or decreasing net accounts receivable can signal effective management of credit and collections, reinforcing investor confidence.In summary, net accounts receivable is a critical measure in the realm of finance that provides insights into a company’s expected cash inflows and overall financial health. By understanding its components and implications, businesses can make better-informed decisions regarding credit policies, cash flow management, and operational efficiency. Ultimately, mastering the concept of net accounts receivable equips individuals and organizations with the knowledge necessary to navigate the complexities of financial management effectively.

在金融和会计领域，理解关键术语对于做出明智的决策至关重要。一个在评估公司财务健康状况中起着重要作用的术语是净应收账款。该指标表示公司客户所欠的总金额，减去任何坏账准备金。这实质上反映了企业预计从赊账销售中收回的现金金额。因此，掌握净应收账款的概念可以为公司流动性和运营效率提供有价值的见解。为了更深入地理解这一概念，有必要拆分构成净应收账款的各个组成部分。首先，我们有应收账款，即客户因已交付的商品或服务而被开具的、尚未支付的总金额。这个数字可以在公司的资产负债表上作为流动资产找到。然而，并不是所有客户都会支付他们的发票，这导致企业必须建立坏账准备金。这个准备金估算了可能最终无法收回的应收账款部分，从而提供了一个更现实的公司可以期待收回的金额的视图。计算净应收账款的公式是简单明了的：净应收账款 = 应收账款 - 坏账准备金这个计算在多个方面都是至关重要的。首先，它帮助企业评估其现金流。了解净应收账款使公司能够预测在不久的将来能够收回多少现金。这一预测对于预算和规划目的至关重要，因为它影响到支出、投资和管理营运资本的决策。此外，净应收账款还作为公司信用风险管理的指标。相对于销售而言，过高的应收账款水平可能表明公司向客户提供了过多的信用，或者其收款流程无效。相反，较低的净应收账款数字可能表明强有力的信用政策和有效的收款，积极反映公司的运营实践。投资者和利益相关者通常会在评估公司的财务报表时仔细审查净应收账款。这一指标在一段时间内的显著增加可能会引发对客户付款潜在问题或整体销售增长的担忧。另一方面，稳定或减少的净应收账款可以表明信用和收款管理有效，增强投资者的信心。总之，净应收账款是金融领域中的一个关键指标，提供了对公司预期现金流入和整体财务健康状况的洞察。通过理解其组成部分和影响，企业可以在信用政策、现金流管理和运营效率方面做出更明智的决策。最终，掌握净应收账款的概念使个人和组织具备了有效应对财务管理复杂性的知识。