应收账款管理外文文献及翻译

应收账款管理毕业论文外文文献

1.麻烦提供一篇应收账款管理的外文文献

应收账款管理Management of Account Receivablepany or organization for goods and services that have been provided to the customer. In most business entities this is typically done by generating an invoice and mailing or electronically delivering it to the customer, who in turn must pay it within an established timeframe called credit or payment terms.An example of a common payment term is Net30, meaning payment is due in the amount of the invoice 30 days from the date of invoice. Other common payment terms include Net45 & Net60 but could in reality be for any time period agreed upon by the vendor and client.While booking a receivable is accomplished by a simple accounting transaction, the process of maintaining and collecting payments on the accounts receivable subsidiary account balances can be a full time proposition. Depending on the industry in practice, accounts receivable payments can be received up to 10 - 15 days after the due date has been reached. These types of payment practices are sometimes developed by industry standards, corporate policy, or because of the financial condition of the client.On a company's balance sheet, accounts receivable is the amount that customers owe to that company. Sometimes called trade receivables, they are classified as current assets. To record a journal entry for a sale on account, one must debit a receivable and credit a revenue account. When the customer pays off their accounts, one debits cash and credits the receivable in the journal entry. The ending balance on the trial balance sheet for accounts receivable is always debit.Business organizations which have become too large to perform such tasks by hand (or small ones that could but prefer not to do them by hand) will generally use accounting software on a computer to perform this task.Associated accounting issues include recognizing accounts receivable, valuing accounts receivable, and disposing of accounts receivable.Accounts receivable departments use the sales ledger.Other types of accounting transactions include accounts payable, payroll, and trial balance.Since not all customer debts will be collected, businesses typically record an allowance for bad debts which is subtracted from total accounts receivable. When accounts receivable are not paid, some companies turn them over to third party collection agencies or collection attorneys who will attempt to recover the debt via negotiating payment plans, settlement offers or legal action. Outstanding advances are part of accounts receivables : If a company gets an order from its customers with advance agreed in payment terms. Since no billing is being done to claim the advances several times this area of collectible is not reflected in Accounts Receivables. Ideally, since advance payment is mutually agreed term, it is the responsibility of the accounts department to take out periodically the statement showing advance collectible and should be provided to sales & marketing for collection of advances. The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit Insurance.Companies can use their accounts receivable as collateral when obtaining a loan (Asset-based lending) or sell them through Factoring (finance). Pools or portfolios of accounts receivable can be sold in the capital markets through a Securitization.[edit] Bookkeeping for Accounts ReceivableCompanies have two methods available to them for measuring the net value of account receivables, which is computed by subtracting the balance of an allowance account from the accounts receivable account. The first method is the allowance method, which establishes a contra asset account, allowance for doubtful accounts, or more simply, allowance, as the offset to accounts receivable. Allowance is a contra asset that offsets the accounts receivable account to derive the net accounts receivable depicted in the balance sheet. The amount of the allowance can be computed in two ways; through the analysis based on sales method and analysis based on accounts receivable method. The reason a contra asset receivable account is necessary is to adhere to the matching principle of accounting, which mandates that accrual basis companies match all revenues and expenses with the period in which expense, and crediting the allowance contra asset account. Once it has been deemed that a particular account is u。

2.麻烦提供一篇应收账款管理的外文文献

3.应收账款管理的英文文献翻译（英文期刊原文+中文翻译）中文翻译在

Abstract: along with the arrival of the era of economic globalization, world in international trade market competition becomes increasingly fierce. In the current international trade market, the trade pattern of buyer's market has basically taken shape. Exporters except adopt (abbreviated) means to capture the international market outside, at the same time is provided to buyer payment on a greater diversity of trade payment tool. The reason to its international with fund-raising, accounting management function, can have (abbreviated) trade brings business risks and foreign currency risk, be helpful for international trade toward safety, efficient, quick direction, become the most attractive international means of payment. China is a country of international trade, factoring also has the huge demand. But so far, the country (abbreviated) our country still has not been fully hair ?。

4.关于应收账款英文文献

Appendix ESTABLISH CREDIT SYSTEM IN ENTERPRISES TO STRENGTHEN THE MANAGEMENT OF ACCOUNTS RECEIVABLE1 Hong Mei Abstract: The main point about account receivable management is enterprises is that makes a reasonable credit policy is a enterprise according to real running state of the enterprise and reputation state of a customer。

It is an important component as well as guiding principle and policy which should be made reasonably in the enterprise to achieve the goal about management of accounts receivable. At present, an overall amount of accounts receivable increased progressively each year and never cut down on overdue accounts in our country. This has become one of chronic and stubborn problems in business activities ,In the paper. Problems and causes about accounts receivable in a enterprise is analyzed in our country .suggest that the firm want to change this kind of current state, it may start with the two aspects from establishment of accounts receivable ,mechanism on guard and handle of overdue accounts. As fallowing of exact measures: Establish a perfect credit management system, Enhance internal monitor and control against accounts receivable, Strengthen daily management on accounts receivable and integrate accounts receivable. Key words: account receivable, credit policy, debt reorganization, internal control TARGET FOR ACCOUNTS RECEIVABLE MANAGEMENT The target is that a firm should make a sensible and scientific credit policy about accounts receivable and weigh marketing gains and due costs from the credit policy, The firm can not put into effect and pursue this kind of credit policy until the marketing .earnings go beyond the costs added ,meanwhile the management has included the prediction and judgment on market and investigation on security of accounts receivable, If it seems that the market promises better ,higher security of accounts receivable, the firm can introduce more flexible collection policies and expand the credit business to make more profits. Conversely ,the firm should adopt strict policies or adjust the credit line to different customers so as to achieve better economic results 2. ANALYSIS ON THE STATUS QUO AND CAUSE OF ACCOUNTS RECEIVABLE IN OUR COUNTRY 2.1 The status quo of accounts receivable in our country At present, many products are the buyers market. Supply exceed demand has already become the normality in all trades and professions Many firms introduce the way of credit business to develop markets and create more favorable competition environment. The current survey showed that about 80% firms have used the method of credit business in our country, the figure is about the same as developed countries, but results are widely divergent . The section concerned survey should that accounts receivable constitute over 50 per cent of flow cashes in our country's firms, the proportion is higher above 20 percent than the developed countries. Firms especially, the state-owned firms, have fallen into arrears with their payment for goods mutually .This is a very very serious problem. According to analysis of a professional institute statistics, in general ,overdue accounts in a firm should be cower 10 percent of told accounts receivable in developed market economy, but the proportion has been higher up to over to percent. The success of recovery will be affected directly with aging of accounts receivable and the amount of the overdue days be good credit period. Accounts receivable cannot be controlled effectively, bad market environment and customers credit seem on the surface to lead the current state .Therefore ,it is the direct and foundational reason that an internal management has the greatest flaw ,the credit problems are very real problems having solved and prominent contradiction in the economic life so ,the firms development has been limited seriously with lack of credit management, we must strengthen credit management to face the challenges and opportunities after entrance of WTO. 2.2 The cause of accounts receivable in our country The market economy necessarily produce accounts receivable ,this is normal phenomenon, its nature is credit economy. The way and relationship of credit is principal form in social economic life. It is difficult to recover accounts receivable, why? here is how: 1st. Lack of risk consciousness. In cut-throat competition, at the beginning of entry market ,sone firms want to get into the market, under the circumstances (without a thoroughgoing investigation of a payers credit, without right evaluation risk of 。

5.国外应收账款的文献综述

一、应收账款管理的相关研究二、信用风险测定的相关研究总结[正文]前言国内关于应收账款管理理论的研究不多，主要是在财务管理类书籍中，但作为一项专业研究并不多见。

我们现在对应收账款管理的研究一般都是借鉴西方对应收账款管理研究的已有成果，结合具体的业务实际，形成了符合中国国情企业的应收账款管理特色。我国理论界与企业界对应收账款问题的研究介入的较晚，尤其计划经济时期，因为企业是公有制，无须研究企业信用问题，导致当时企业间三角债负担沉重。

改革开放后，随着经济体制的改变，人们的观念也发生了深刻的变化。对应收账款管理的研究因市场的需要而逐渐多了起来，但我国学术界和实际工作部门对应收账款管理的研究和探讨都基本不涉及对信用风险的评级和防范问题。

研究的应收账款的管理，是从企业应收账款管理存在的问题入手，分析企业自身存在的不足，结合企业自身经济实力、财务状况、财务人员水平、培训机制、财务规章、企业执行力强弱，以及客户财务实力、资信情况，来确定信用期限、信用额度、收款的风险、坏财损失等。最后找出解决办法，逐步完善公司应收账款管理制度。

一、应收账款管理的相关研究国内外对应收账款管理方面的研究主要有三大方面：一是应收账款的分析，二是应收账款中不良资产的预测，三是应收账款价值的评定。（1）应收账款分析[参考文献][1] 荆新、王化成.财务管理学，中国人民大学出版社，2002年6月第三版 [2] 注协考试委员会.财务成本管理，经济科学出版社，2007年4月版 [3] 汪晓莹.DLY公司应收账款管理系统研究.东北大学硕士学位论文，2005 [4] 袁园.关于企业应收账款管理问题的探讨，企业经济，2004年第 4期 [5] 孙铮.全泽，应收账款管理及其信息披露，上海会计，2003,4 [6] Robert Cole。

Lon Mahler。 Consumer and Business Credit Management。

IrwinMcGraw-Hill companies, 1998 [7] Michael Dennis。 Credit and Collection Handbook。

Prentice Hall。 1999 。

[ 相关资料搜索 ]。