譯文（字數 2925）

應收賬款

作者:伊麗莎白·海伍德,唐納德.

導言

由于一個組織的正常商業運作的結果，所以應收款項包括客戶。應收賬款的管理具有非常重要的作用，因為懸而未決的應收賬款的回收代表了最重要的現金來源上銷售所有商品組織賒賬的結果。由于應收賬款的回收影響到了現金流量，日常中應收賬款的賒銷與回收活動是很重要職責，關鍵是負責公司的日常管理的信貸和賬款回收活動下放給組織內某一個人。

應收賬款被看作流動資產

在資產負債表中，應收賬款被作為流動資產的項目報告，并且被認為是組織的周轉資金，作為流動資產在一個商業經營周期內預期會轉變成現金，這對大多數企業通常被認為是一年，對應于12個月的會計年度財務報告之用。然而，這并不意味著它應該一年才結清個別應收賬款的余額。

在一所大學的出版社中，應收賬款占流動資產的主要組成部分，以及占營運資金和現金流的主要組成部分。在這個出版社中營運資金的其他主要的組成部分是現金、短期投資、和存貨。作為周轉資金的重要組成部分，應收賬款必須認真管理，為了盡可能快的轉變成現金，避免成為無法收回的壞裝。雖然應收賬款作為流動資產報道，但應收賬款必須小心計價和報告至到收回，不能輕易的作為支付的協助義務。

應收賬款和和回收報告

由于應收賬款的意義，定期的報告對管理來說是很重要的，同時也是衡量應收賬款回收成效的指標，與此同時通知或警報賬款管理的問題。理想情況下，通常報告應按月報告，但這依靠于應收款余額的大小和應收賬款的回收人員，這些報告的發行時間按規模而定，可能范圍從每周到按季發行。這種信息流是必要的，以至于管理和回收人員可以判斷當前信貸和應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收未收款。此外，工作人員需要收集信息，以便收集活動可以按照輕重緩急進行，將問題帳戶進行分離，對未償還余額進行回收。

外文原文（字符數 8990）

Accounts Receivable

Author: M. Elizabeth Haywood, Donald.

Introduction 

Accounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding 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 activities be delegated to a single individual within the organization. 

Accounts Receivable as a Current Asset 

On the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances. 

In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations.