average accounts receivable

简明释义

应收帐款平均余额

英英释义

例句

1.To assess liquidity, we need to calculate the average accounts receivable 平均应收账款 for the last year.

为了评估流动性，我们需要计算去年的平均应收账款 average accounts receivable。

2.The company's average accounts receivable 平均应收账款 increased by 15% this quarter due to higher sales.

由于销售额增加，公司本季度的平均应收账款 average accounts receivable 增加了15%。

3.Investors are interested in the company's average accounts receivable 平均应收账款 as it reflects the effectiveness of credit policies.

投资者对公司的平均应收账款 average accounts receivable 感兴趣，因为它反映了信用政策的有效性。

4.A high average accounts receivable 平均应收账款 might indicate that customers are taking longer to pay their invoices.

高的平均应收账款 average accounts receivable 可能表明客户支付发票的时间变长。

5.The finance team reported that the average accounts receivable 平均应收账款 turnover ratio has improved this year.

财务团队报告称，今年的平均应收账款 average accounts receivable 周转率有所改善。

作文

Understanding the concept of average accounts receivable is crucial for anyone involved in financial management or accounting. In simple terms, average accounts receivable refers to the average amount of money that a company expects to receive from its customers for credit sales over a specific period. This metric helps businesses assess their efficiency in collecting payments and managing cash flow. To calculate average accounts receivable, one typically takes the sum of the accounts receivable at the beginning and end of a period, divides that by two, and sometimes considers the total credit sales during that time frame. This gives a clearer picture of how much money is tied up in unpaid invoices. Understanding this figure can help companies make informed decisions about credit policies and payment terms.For instance, if a company has a high average accounts receivable, it may indicate that customers are taking longer to pay their bills. This could lead to cash flow issues, making it difficult for the company to meet its own financial obligations. On the other hand, a low average accounts receivable suggests that the company is efficient in collecting payments, which can enhance liquidity and allow for reinvestment into the business.Moreover, monitoring changes in average accounts receivable can provide insights into customer behavior and market conditions. If a company notices an increasing trend in its average accounts receivable, it may need to evaluate its credit policies or consider tightening its payment terms to reduce the risk of bad debts. Conversely, if the average accounts receivable is decreasing, it may signify improved customer payment behaviors or effective collection strategies.In addition, comparing the average accounts receivable with industry benchmarks can help a company gauge its performance relative to competitors. If a business's average accounts receivable is significantly higher than the industry average, it might signal potential problems that need to be addressed. This could include investigating customer payment histories or reviewing the effectiveness of the sales department in managing credit.In conclusion, the concept of average accounts receivable is not just a number; it represents the financial health of a company. By analyzing this metric, businesses can better understand their cash flow situation, customer payment practices, and overall financial performance. It is essential for companies to keep track of their average accounts receivable to ensure they maintain adequate liquidity and can continue to operate effectively in the market. Ultimately, mastering the understanding of average accounts receivable can lead to improved financial decision-making and strategic planning.

理解平均应收账款的概念对任何参与财务管理或会计的人来说都是至关重要的。简单来说，平均应收账款指的是公司在特定期间内预计从客户那里收到的信用销售的平均金额。这个指标帮助企业评估其收款效率和现金流管理。计算平均应收账款通常需要将期初和期末的应收账款总额相加，然后除以二，有时还会考虑该时间段内的总信用销售。这可以更清晰地反映出有多少资金被占用在未支付的发票中。理解这个数字可以帮助公司就信用政策和付款条款做出明智的决策。例如，如果一家公司拥有较高的平均应收账款，这可能表明客户支付账单的时间较长。这可能导致现金流问题，使公司难以满足自身的财务义务。另一方面，较低的平均应收账款则表明公司在收款方面效率较高，这可以增强流动性并允许企业进行再投资。此外，监测平均应收账款的变化可以提供有关客户行为和市场状况的洞察。如果一家公司注意到其平均应收账款呈上升趋势，可能需要评估其信用政策或考虑收紧付款条款，以降低坏账风险。相反，如果平均应收账款在下降，这可能意味着客户支付行为改善或有效的收款策略。此外，将平均应收账款与行业基准进行比较，可以帮助公司衡量其相对于竞争对手的表现。如果一家公司的平均应收账款远高于行业平均水平，这可能表明需要解决潜在问题。这可能包括调查客户的付款历史或审查销售部门在管理信用方面的有效性。总之，平均应收账款的概念不仅仅是一个数字；它代表着公司的财务健康状况。通过分析这一指标，企业可以更好地理解其现金流状况、客户付款习惯和整体财务表现。公司必须跟踪其平均应收账款，以确保他们保持充足的流动性并能够继续在市场中有效运营。最终，掌握平均应收账款的理解可以促进更好的财务决策和战略规划。