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1、 畢業(yè)論文外文翻譯 課題名稱：芳蘭花卉有限公司應(yīng)收賬款管理分析 院 系：經(jīng)濟(jì)管理學(xué)院 專 業(yè)：工商管理（會(huì)計(jì)學(xué)方向） 姓 名： 指導(dǎo)教師： 二〇一四 年 十 月 外文翻譯 專業(yè)：工商管理(會(huì)計(jì)學(xué)方向)　　 班級(jí)：11級(jí)工商管理(會(huì)計(jì)學(xué)方向

2、)本科2班　 作者：黃西年 　　 指導(dǎo)老師：丁婉娟 Accounts Receivable Accounts receivable consists of monies due from customers as a result of an organizations normal business operations. The management of accounts receivable is an extremely important function since the collection of outstan

3、ding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activiti

4、es be delegated to a single individual within the organization. Accounts Receivable and Collections Reports Because of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and i

5、nform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management

6、 and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collect

7、ion activities can be prioritized, problem accounts isolated, and outstanding balances collected. Credit Management and Bad Debt Press management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a certain point, nor should an organization

8、strive for no bad debts. Each press must develop its own level of satisfaction and its own comfort zone in order to know when and on which accounts to concentrate collections efforts. Likewise, each press must develop its own level of comfort in determining when to sell to new accounts. It is import

9、ant to expect some level of bad debt, because with no, or a very low level of, bad debts, the press is not maximizing its sales potential. Presses have to be willing to take some chances to increase sales, while at the same time understanding that not all chances taken will yield positive results. P

10、resses that are more aggressive in granting credit must make sure that an adequate reserve for bad debt is maintained on the balance sheet or budget for a possible increase in bad debt expense. Proactive Credit Management In addition to analyzing accounts receivable and reviewing internal trends

11、 and past performance, and organization must be as proactive as possible to maximize collections. The organization that calls first will usually get paid first. To keep on top of collections it is important to have written collection policies and terms. These written policies must have the agreement

12、 and support of management, marketing, and the collections staff. Written policies should be reviewed annually and updated as needed to incorporate any changes that are taking place in the presss publishing program. Having policies and procedures in writing should eliminate discrepancies in what c

13、ustomers are told by the collections, customer service, and marketing staffs. This will then give the customer one less excuse for delaying payment. Additionally, when all members of the press staff are knowledge able about the presss credit and collections policies and are aware of how past-due acc

14、ounts are handled, they can more effectively work together to maximize sales and minimize bad debt. The analysis of accounts receivable and collections performance should be used to assist the press in setting goals for future performance. However, accounts-receivable analysis will not be of any r

15、eal benefit unless the press has a proactive credit and collections program in place that has the support of press management and is communicated effectively to all press departments and customers. 應(yīng)收賬款 由于一個(gè)組織的正常商業(yè)運(yùn)作的結(jié)果，所以應(yīng)收款項(xiàng)包括客戶。應(yīng)收賬款的管理具有非常重要的作用，因?yàn)閼叶礇Q的應(yīng)收賬款的回收代表了最重要的現(xiàn)金來源上銷售所有商品組織賒賬的結(jié)果。由于

16、應(yīng)收賬款的回收影響到了現(xiàn)金流量，日常中應(yīng)收賬款的賒銷與回收活動(dòng)是很重要職責(zé)，關(guān)鍵是負(fù)責(zé)公司的日常管理的信貸和賬款回收活動(dòng)下放給組織內(nèi)某一個(gè)人。 應(yīng)收賬款和和回收?qǐng)?bào)告 由于應(yīng)收賬款的意義，定期的報(bào)告對(duì)管理來說是很重要的，同時(shí)也是衡量應(yīng)收賬款回收成效的指標(biāo)，與此同時(shí)通知或警報(bào)賬款管理的問題。理想情況下，通常報(bào)告應(yīng)按月報(bào)告，但這依靠于應(yīng)收款余額的大小和應(yīng)收賬款的回收人員，這些報(bào)告的發(fā)行時(shí)間按規(guī)模而定，可能范圍從每周到按季發(fā)行。這種信息流是必要的，以至于管理和回收人員可以判斷當(dāng)前信貸和應(yīng)收賬款回收政策和程序是否奏效，還是一些政策和程序需要去改變，以便更有效地回收應(yīng)收未收款。此外，工作人員需要收集信

17、息，以便收集活動(dòng)可以按照輕重緩急進(jìn)行，將問題帳戶進(jìn)行分離，對(duì)未償還余額進(jìn)行回收。 信用管理和壞賬 管理者和應(yīng)收賬款回收工作人員也需要認(rèn)識(shí)到，把應(yīng)收賬款的數(shù)量減少到超過一個(gè)特定點(diǎn)是不可能的，也不應(yīng)為任何一個(gè)組織壞賬而努力。每個(gè)團(tuán)體必須發(fā)展自己的滿意程度和自己的舒適區(qū)，以便知道何時(shí)和怎樣完成回收工作。同樣，各媒體必須發(fā)展自己的舒適水平在決定何時(shí)出售給新帳戶。重要的是可以預(yù)料到一些壞賬水平，如果沒有，或者是一個(gè)很低的壞賬水平，那么銷售部門沒有最大限度地發(fā)揮它的銷售潛力。銷售部門必須愿意采取一些機(jī)會(huì)，以增加銷售，而同時(shí)了解，并非所有采取的措施將取得積極成果。賒銷部門更積極給予信貸必須確保一個(gè)適當(dāng)?shù)?/p>

18、壞帳準(zhǔn)備金維持在資產(chǎn)負(fù)債表中，或是一個(gè)壞賬費(fèi)用的預(yù)算來增加壞賬費(fèi)用。 主動(dòng)信用管理 除了分析應(yīng)收賬款和檢討內(nèi)部壞賬的趨勢(shì)和過去的業(yè)績，并且必須盡可能的組織爭取主動(dòng)，以最大限度的收回欠款。在第一次調(diào)用通常會(huì)得到報(bào)酬的第一個(gè)組織。對(duì)保持這個(gè)回收率最重要的是寫出政策跟條件。這些政策必須有書面的協(xié)議和管理，營銷支持，回收欠款工作人員的支持。書面政策應(yīng)每年審查和更新，根據(jù)需要納入進(jìn)行變化的情況 經(jīng)書面政策和程序消除了客戶對(duì)收款人員說怎樣還款的情況，這是客戶服務(wù)和市場營銷人員的差異。這將為客戶少了一個(gè)借口拖延付款。此外，所有的員工和工作人員都了解到信用賒銷政策以及收款政策并且有意識(shí)的去控制過去的賬款，他們可以更有效地合作，增加銷售，減少壞賬。 在分析應(yīng)收賬款和收款行為時(shí)應(yīng)該用來協(xié)助制定未來的經(jīng)營業(yè)績目標(biāo)。但是，帳戶賬款的分析將不會(huì)有任何實(shí)際意義，除非賒銷部門采取積極的信貸和收款計(jì)劃，具有信用管理的支持，有效地傳達(dá)到所有銷售部門和客戶。