外文翻译：应收账款(张从改).docx

河北科技师范学院

毕业论文文献综述

题目：应收账款
完成人：张从改
指导教师：毛久智
学院：财经学院
专业、班级：财务会计教育专业0805班
学号：0751080536
完成时间：2009年12月18日

编号：
时间：2021年x月x日
书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES8页
第PAGE\*MERGEFORMAT7页共NUMPAGES\*MERGEFORMAT8页

AccountsReceivable
Author:M.ElizabethHaywood,Donald.
Introduction
Accountsreceivableconsistsofmoniesduefromcustomersasaresultofanorganization'snormalbusinessoperations.Themanagementofaccountsreceivableisanextremelyimportantfunctionsincethecollectionofoutstandingreceivablesrepresentsthesinglemostimportantsourceofcashforallorganizationssellinggoodsonopenaccount.Becauseoftheimpactthataccounts-receivablecollectionshaveoncashflow,itisimportantthatresponsibilityfortheday-to-daymanagementofcreditandcollectionsactivitiesbedelegatedtoasingleindividualwithintheorganization.
AccountsReceivableasaCurrentAsset
Onthebalancesheet,accountsreceivableisreportedasacurrentassetandisconsideredpartofanorganization'sworkingcapital.Asacurrentasset,accountsreceivableisexpectedtobeturnedintocashwithintheannualoperatingcycleofabusiness,whichformostbusinessesisgenerallyconsideredtobeoneyearandcorrespondstothetwelve-monthfiscalyearusedforfinancialreportingpurposes.This,however,doesnotimplythatitshouldtakeoneyeartocollectindividualreceivablebalances.
Inthecaseofauniversitypress,accountsreceivablerepresentsamajorcomponentofcurrentassets,workingcapital,andcashflow.Theothermajorcomponentsofauniversitypress'sworkingcapitalarecash,short-terminvestments,andinventory.Asacomponentofworkingcapital,accountsreceivablemustbecarefullymanagedinordertobeturnedintocashasquicklyaspossibleandtoavoidbecominguncollectible.Althoughaccountsreceivableisreportedasacurrentasset,itmustbecarefullyvaluatedandreportedbecauseuntilthereceivableiscollected,itcannotreadilyassistwiththepayingofcurrentobligations.
AccountsReceivableandCollectionsReports
Becauseofthesignificanceofaccountsreceivableitisimportantformanagementtoreceiveperiodicreportsthatbothmeasuretheeffectivenessofcollectionactivitiesandinformo