Accounts receivable (AR) is the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers. Accounts receivables are listed on the balance sheet as a current asset. AR is any amount of money owed by customers for purchases made on credit.
應(yīng)收賬款指客戶就企業(yè)已提供的或其使用的商品或服務(wù)而應(yīng)向但尚未向企業(yè)支付的款項(xiàng)。應(yīng)收賬款在資產(chǎn)負(fù)債表中作為流動資產(chǎn)列示。應(yīng)收賬款是客戶因賒購產(chǎn)品或服務(wù)而所欠的任何金額。
文章要點(diǎn)
?Accounts receivable is an asset account on the balance sheet that represents money due to a company in the short-term.
應(yīng)收賬款屬資產(chǎn)負(fù)債表中的資產(chǎn)類科目，代表短期內(nèi)應(yīng)向企業(yè)支付的款項(xiàng)。
?Accounts receivables are created when a company lets a buyer purchase their goods or services on credit.
當(dāng)企業(yè)允許買方賒購其產(chǎn)品或服務(wù)時(shí)，應(yīng)收賬款就產(chǎn)生了。
?Accounts payable is similar to accounts receivable, but instead of money to be received, it’s money owed.
應(yīng)付賬款與應(yīng)收賬款相似，只是并非企業(yè)應(yīng)收的錢，而是企業(yè)應(yīng)付的錢。
?The strength of a company’s AR can be analyzed with the accounts receivable turnover ratio or days sales outstanding.
企業(yè)應(yīng)收賬款的強(qiáng)弱可以通過應(yīng)收賬款周轉(zhuǎn)率或應(yīng)收賬款周轉(zhuǎn)天數(shù)分析。
?A turnover ratio analysis can be completed to have an expectation when the AR will actually be received.
可以進(jìn)行周轉(zhuǎn)率分析，預(yù)測收回應(yīng)收賬款的時(shí)間。
了解應(yīng)收賬款
Accounts receivable refers to the outstanding invoices a company has or the money clients owe the company. The phrase refers to accounts a business has the right to receive because it has delivered a product or service. Accounts receivable, or receivables represent a line of credit extended by a company and normally have terms that require payments due within a relatively short time period. It typically ranges from a few days to a fiscal or calendar year.
應(yīng)收賬款指企業(yè)擁有的未付發(fā)票或客戶欠企業(yè)的款項(xiàng)。這一術(shù)語指的是企業(yè)因其提供產(chǎn)品或服務(wù)而有權(quán)收回的賬款。應(yīng)收賬款代表企業(yè)提供的信貸額度，一般規(guī)定該等款項(xiàng)在相對較短的時(shí)期內(nèi)到期。這一期間從幾天到一個(gè)財(cái)年或日歷年不等。
Companies record accounts receivable as assets on their balance sheets since there is a legal obligation for the customer to pay the debt. Furthermore, accounts receivable are current assets, meaning the account balance is due from the debtor in one year or less. If a company has receivables, this means it has made a sale on credit but has yet to collect the money from the purchaser. Essentially, the company has accepted a short-term IOU from its client.
企業(yè)將應(yīng)收賬款計(jì)為資產(chǎn)負(fù)債表上的資產(chǎn)，因?yàn)榭蛻粲袃斶€債務(wù)的法律義務(wù)。此外，應(yīng)收賬款為流動資產(chǎn)，這就意味著應(yīng)向債務(wù)人收取的應(yīng)收賬款于一年或更短的時(shí)間內(nèi)到期。如若一家公司有應(yīng)收賬款，則意味著其已進(jìn)行了賒銷但尚未從買方手中收回款項(xiàng)。本質(zhì)上講，相當(dāng)于客戶接受了其客戶的短期借條。
Many businesses use accounts receivable aging schedules to keep taps on the status and well-being of AR accounts.
許多企業(yè)使用應(yīng)收賬款賬齡分析表了解應(yīng)收賬款的狀態(tài)和健康狀況。
應(yīng)收賬款 VS 應(yīng)付賬款
When a company owes debts to its suppliers or other parties, these are accounts payable. Accounts payable are the opposite of accounts receivable. To illustrate, imagine Company A cleans Company B's carpets and sends a bill for the services. Company B owes them money, so it records the invoice in its accounts payable column. Company A is waiting to receive the money, so it records the bill in its accounts receivable column.
企業(yè)欠其供應(yīng)商或其他方的債務(wù)就是應(yīng)付賬款。應(yīng)付賬款與應(yīng)收賬款相對。舉例來說，A公司為B公司清洗地毯，并就這一服務(wù)向B公司發(fā)送一張賬單。B公司欠A公司這筆錢，因此B公司將這筆款項(xiàng)計(jì)入其應(yīng)付賬款科目。A公司在等待收款，因此將這筆賬計(jì)入其應(yīng)收賬款科目。
應(yīng)收賬款的好處
Accounts receivable is an important aspect of a businesses' fundamental analysis. Accounts receivable is a current asset so it measures a company's liquidity or ability to cover short-term obligations without additional cash flows.
應(yīng)收賬款是企業(yè)基本面分析的一個(gè)重要方面。作為一項(xiàng)流動資產(chǎn)，應(yīng)收賬款衡量的是公司的流動性或在沒有額外現(xiàn)金流量的情況下的短期償債能力。
Fundamental analysts often evaluate accounts receivable in the context of turnover, also known as accounts receivable turnover ratio, which measures the number of times a company has collected on its accounts receivable balance during an accounting period. Further analysis would include days sales outstanding analysis, which measures the average collection period for a firm's receivables balance over a specified period.
基本分析師經(jīng)常在周轉(zhuǎn)率（亦稱應(yīng)收賬款周轉(zhuǎn)率）的背景下評估應(yīng)收賬款，應(yīng)收賬款周轉(zhuǎn)率衡量的是企業(yè)在一個(gè)會計(jì)期間收回應(yīng)收款項(xiàng)的次數(shù)。進(jìn)一步的分析將包括應(yīng)收賬款周轉(zhuǎn)天數(shù)分析，應(yīng)收賬款周轉(zhuǎn)天數(shù)衡量的是特定期間內(nèi)企業(yè)收回應(yīng)收款項(xiàng)的平均時(shí)間。
應(yīng)收賬款示例
An example of accounts receivable includes an electric company that bills its clients after the clients received the electricity. The electric company records an account receivable for unpaid invoices as it waits for its customers to pay their bills.
以下為應(yīng)收賬款的示例：一家電力公司，在客戶用電后方向客戶開賬單，其將該等未付的發(fā)票計(jì)為應(yīng)收賬款，因?yàn)槠湓诘却蛻糁Ц对摰荣~單。
Most companies operate by allowing a portion of their sales to be on credit. Sometimes, businesses offer this credit to frequent or special customers that receive periodic invoices. The practice allows customers to avoid the hassle of physically making payments as each transaction occurs. In other cases, businesses routinely offer all of their clients the ability to pay after receiving the service
大多數(shù)的企業(yè)都允許一定比例的賒銷。有時(shí)，企業(yè)會向接收定期發(fā)票的老客戶或特殊客戶提供此類信貸。這一做法可以讓客戶省去在每次交易時(shí)都親自支付的麻煩。在其他情況下，企業(yè)通常會向其所有客戶提供先享受服務(wù)、再進(jìn)行支付的權(quán)利。
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