schedule of accounts receivable

简明释义

应收帐款明细表

英英释义

例句

1.Updating the schedule of accounts receivable regularly helps improve cash flow management.

定期更新应收账款明细表有助于改善现金流管理。

2.The accountant noticed discrepancies in the schedule of accounts receivable during the audit.

审计期间，会计发现应收账款明细表中的差异。

3.The sales team relies on the schedule of accounts receivable to follow up with clients.

销售团队依赖于应收账款明细表来跟进客户。

4.The finance department prepared a detailed schedule of accounts receivable to track outstanding invoices.

财务部门准备了一份详细的应收账款明细表来跟踪未付款的发票。

5.We review our schedule of accounts receivable every month to ensure timely collections.

我们每个月审查一次我们的应收账款明细表，以确保及时收款。

作文

In the world of finance and accounting, understanding various terms and their implications is crucial for effective management. One such term that plays a significant role in managing a company’s cash flow is the schedule of accounts receivable. This document serves as a detailed listing of all the amounts owed to a business by its customers for goods or services delivered but not yet paid for. Understanding this concept is essential for any business owner or financial manager aiming to maintain a healthy cash flow and ensure operational efficiency.The schedule of accounts receivable provides a snapshot of a company’s outstanding invoices at any given time. It typically lists customer names, invoice numbers, dates of service, amounts due, and payment terms. By organizing this information, businesses can quickly assess which accounts are overdue, prioritize collections, and make informed decisions about credit policies and customer relationships.One of the primary benefits of maintaining a schedule of accounts receivable is that it helps businesses manage their cash flow effectively. Cash flow is the lifeblood of any business, and having a clear view of what is owed can help in forecasting future cash inflows. For instance, if a company notices that a significant portion of its accounts receivable is overdue, it may need to take immediate action, such as contacting customers for payment reminders or adjusting its credit policies to mitigate future risks.Moreover, the schedule of accounts receivable can also assist in identifying trends in customer payment behavior. By analyzing this schedule over time, businesses can determine which customers consistently pay on time and which ones are habitual late payers. This information can be invaluable when deciding whether to extend credit to certain customers or to require upfront payments from others.Another important aspect of the schedule of accounts receivable is its role in financial reporting. Businesses often need to report their accounts receivable balances in their financial statements. A well-maintained schedule ensures that the reported figures are accurate and reflect the true state of the company’s finances. This accuracy is critical for stakeholders, including investors, creditors, and management, who rely on these reports to make informed decisions.Furthermore, the schedule of accounts receivable aids in the assessment of working capital. Working capital is a measure of a company's short-term financial health and operational efficiency. By keeping track of accounts receivable, businesses can better understand their liquidity position and make necessary adjustments to their operations or financing strategies.In conclusion, the schedule of accounts receivable is an essential tool for businesses of all sizes. It not only provides a clear picture of outstanding debts but also supports effective cash flow management, trend analysis, financial reporting, and working capital assessment. Business owners and financial managers should prioritize the maintenance of this schedule to ensure they have the necessary insights to drive their companies towards financial stability and growth. By understanding and utilizing the schedule of accounts receivable, businesses can enhance their financial management practices and ultimately improve their bottom line.

在金融和会计领域，理解各种术语及其含义对于有效管理至关重要。其中一个在管理公司现金流时起着重要作用的术语是应收账款明细表。该文件作为一份详细的清单，列出了所有客户因已交付但尚未支付的商品或服务而欠公司的金额。理解这个概念对于任何希望保持健康现金流并确保运营效率的企业主或财务经理来说都是必不可少的。应收账款明细表提供了公司在任何给定时间未结发票的快照。它通常列出客户名称、发票号码、服务日期、到期金额和付款条款。通过组织这些信息，企业可以快速评估哪些账户逾期，优先处理催收，并就信用政策和客户关系做出明智的决策。维护应收账款明细表的主要好处之一是帮助企业有效管理现金流。现金流是任何企业的生命线，清晰地了解应收款项可以帮助预测未来现金流入。例如，如果公司注意到其应收账款中有很大一部分逾期，它可能需要立即采取行动，例如联系客户进行付款提醒或调整其信用政策以减轻未来风险。此外，应收账款明细表还可以帮助识别客户付款行为的趋势。通过分析这一明细表，企业可以确定哪些客户始终按时付款，哪些客户则习惯性地延迟付款。这些信息在决定是否向某些客户提供信用或要求其他客户提前付款时非常宝贵。应收账款明细表的另一个重要方面是其在财务报告中的作用。企业通常需要在财务报表中报告其应收账款余额。一份维护良好的明细表确保报告的数字准确，反映公司的真实财务状况。这种准确性对包括投资者、债权人和管理层在内的利益相关者至关重要，他们依赖这些报告做出明智的决策。此外，应收账款明细表有助于评估营运资本。营运资本是衡量公司短期财务健康和运营效率的指标。通过跟踪应收账款，企业可以更好地了解其流动性状况，并对其运营或融资策略做出必要的调整。总之，应收账款明细表是各类企业的重要工具。它不仅提供了未偿债务的清晰图景，还支持有效的现金流管理、趋势分析、财务报告和营运资本评估。企业主和财务经理应优先维护这一明细表，以确保他们拥有必要的洞察力来推动公司实现财务稳定和增长。通过理解和利用应收账款明细表，企业可以增强其财务管理实践，最终改善其盈利能力。