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【速搜问答】应收账款在贷方表示什么

问答 admin 9个月前 (03-22) 159次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

应收账款在贷方共有两种情况,应收账款的贷方发生额:表示客户每次归还企业的货款或劳务费金额;应收账款的贷方余额:表示客户赊账和还款积累到结账时多付的款项金额。实际上是企业对客户收取的预收账款,是企业的一笔债务。

There are two cases of accounts receivable in the credit. The credit amount of accounts receivable: the amount of payment or service fee returned by the customer to the enterprise each time; the credit balance of accounts receivable: the amount of overpayment accumulated from the customer’s credit and repayment to the settlement. In fact, it is an advance account collected by an enterprise from its customers, which is a debt of the enterprise.

应收账款在贷方共有两种情况,应收账款的贷方发生额:表示客户每次归还企业的货款或劳务费金额;应收账款的贷方余额:表示客户赊账和还款积累到结账时多付的款项金额。实际上是企业对客户收取的预收账款,是企业的一笔债务。

There are two cases of accounts receivable in the credit. The credit amount of accounts receivable: the amount of payment or service fee returned by the customer to the enterprise each time; the credit balance of accounts receivable: the amount of overpayment accumulated from the customer’s credit and repayment to the settlement. In fact, it is an advance account collected by an enterprise from its customers, which is a debt of the enterprise.

应收账款在贷方表示什么意思

What do accounts receivable mean in the credit

1、应收账款的贷方发生额:表示客户每次归还企业的货款或劳务费金额;

1. Credit amount of accounts receivable: the amount of payment for goods or service fee returned by the customer to the enterprise each time;

2、应收账款的贷方余额,反映企业预收的账款;

2. The credit balance of accounts receivable reflects the accounts received in advance by the enterprise;

3、应收账款的借方余额,反映企业尚未收回的应收账款;

3. The debit balance of accounts receivable reflects the uncollected accounts receivable of the enterprise;

4、应收账款的借方发生额:表示企业每次销售产品(商品)或提供劳务给客户的赊账金额;

4. Debit amount of accounts receivable: refers to the credit amount of each time an enterprise sells products (commodities) or provides services to customers;

应收账款是有特定的范围的:

Accounts receivable have a specific scope

1、首先,应收账款是指因销售活动或提供劳务而形成的债权,不包括应收职工欠款、应收债务人的利息等其他应收款;

1. First of all, accounts receivable refer to the creditor’s rights formed by sales activities or the provision of labor services, excluding other receivables such as debts due from employees and interests due from debtors;

2、其次,应收账款是指流动资产性质债权,不包括长期的债权,如购买长期债券等;

2. Secondly, accounts receivable refer to the creditor’s rights in the nature of current assets, excluding long-term creditor’s rights, such as purchasing long-term bonds;

3、第三,应收账款是指本公司应收客户的款项,不包括本公司付出的各类存出保证金,如投标保证金和租入包装物等保证金等。

3. Third, accounts receivable refer to the accounts receivable from customers of the company, excluding all kinds of deposit deposits paid by the company, such as tender deposit and lease in packing materials.

应收账款在贷方表示什么意思

What do accounts receivable mean in the credit

应收账款的作用?

What is the role of accounts receivable?

应收账款的作用是指它在生产经营中的作用。应收账款的发生意味着企业有一部分资金被客户占用,同时企业持有应收账款也是有成本的。

The role of accounts receivable refers to its role in production and operation. The occurrence of accounts receivable means that a part of the enterprise’s funds are occupied by customers. At the same time, there is a cost for enterprises to hold accounts receivable.

1。增加销售的作用。

1。 Increase the role of sales.

商业竞争是应收账款产生的直接原因。市场竞争激烈时,信用销售是促进销售的一种重要方式。信用销售实际是向顾客提供了两项交易:销售产品和在一定时期内提供资金。在卖方市场条件下,产品供不应求,企业没有必要采用信用销售而持有应收账款。只有当市场经济发展到一定程度并且市场转变为买方市场时,各行各业才会为了扩大市场占有率和增加销售收入而采用信用销售的方式。信用销售方式能够吸引客户的原因主要有以下两点:首先,在银根紧缩、市场疲软和资金匮乏的情况下,客户总是希望通过赊欠方式得到需要的材料物资和劳务。其次,许多客户希望保留一段时间的支付期以检验商品和复核单据。因此,在市场竞争激烈的情况下,如果某家企业不采用商业信用销售方式,那么市场就会萎缩,销售收入和利润就会减少,最终可能导致企业亏损甚至倒闭。

Business competition is the direct cause of accounts receivable. When the market competition is fierce, credit sales is an important way to promote sales. In fact, credit sales provide customers with two transactions: selling products and providing funds in a certain period of time. In the seller’s market, the supply of products is short of demand, so it is unnecessary for enterprises to hold accounts receivable by credit sales. Only when the market economy develops to a certain extent and the market turns into a buyer’s market, all walks of life will adopt credit sales in order to expand market share and increase sales revenue. There are two main reasons why credit sales can attract customers: first, in the case of tight money, weak market and lack of funds, customers always hope to get the materials and services they need through credit. Secondly, many customers want to keep the payment period for a period of time to inspect the goods and review the documents. Therefore, in the case of fierce market competition, if an enterprise does not use commercial credit sales, then the market will shrink, sales revenue and profits will be reduced, and eventually the enterprise may lose money or even go bankrupt.

2。减少存货的作用。

2。 The effect of reducing inventory.

在大部分情况下,企业持有应收账款比持有存货更有优势:

In most cases, enterprises have more advantages in holding accounts receivable than inventory

从财务角度看,应收账款和存货都属于流动资产,但两者的性质是不同的。正常情况下,应收账款是一种可以确认为收入的债权,而存货除占用一部分资金外,其持有成本相对较高,诸如储存费用、保险费用、管理费用等等;

From the financial point of view, both accounts receivable and inventory belong to current assets, but their nature is different. Under normal circumstances, accounts receivable is a kind of creditor’s right that can be recognized as income, while inventory takes up a part of capital, and its holding cost is relatively high, such as storage cost, insurance cost, management cost and so on;

从生产的目的来看,产品售出并因此获得利润是生产的目的,将生产出来的产品放在仓库里而未实现销售有违企业建立的目的;

From the point of view of the purpose of production, the purpose of production is to sell the products and gain profits. It is against the purpose of enterprise establishment to put the products in the warehouse without realizing the sales;

从资信评级的角度看,存货的流动性要比应收账款差得多,虽然财务人员在计算流动比率时将存货和应收账款一视同仁,但在计算速动比率时将存货予以扣除。只有存货不是过时产品,而且与应收账款相比更易于抵押或典当来换取现金时,持有存货才比持有应收账款更具有优势。

From the perspective of credit rating, the liquidity of inventory is much worse than that of accounts receivable. Although financial personnel treat inventory and accounts receivable equally when calculating current ratio, they deduct inventory when calculating quick ratio. Only when the inventory is not an obsolete product, and it is easier to mortgage or pawn for cash than accounts receivable, can holding inventory have more advantages than holding accounts receivable.


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