译文（字数 2925）

应收账款

作者:伊丽莎白·海伍德,唐纳德.

导言

由于一个组织的正常商业运作的结果，所以应收款项包括客户。应收账款的管理具有非常重要的作用，因为悬而未决的应收账款的回收代表了最重要的现金来源上销售所有商品组织赊账的结果。由于应收账款的回收影响到了现金流量，日常中应收账款的赊销与回收活动是很重要职责，关键是负责公司的日常管理的信贷和账款回收活动下放给组织内某一个人。

应收账款被看作流动资产

在资产负债表中，应收账款被作为流动资产的项目报告，并且被认为是组织的周转资金，作为流动资产在一个商业经营周期内预期会转变成现金，这对大多数企业通常被认为是一年，对应于12个月的会计年度财务报告之用。然而，这并不意味着它应该一年才结清个别应收账款的余额。

在一所大学的出版社中，应收账款占流动资产的主要组成部分，以及占营运资金和现金流的主要组成部分。在这个出版社中营运资金的其他主要的组成部分是现金、短期投资、和存货。作为周转资金的重要组成部分，应收账款必须认真管理，为了尽可能快的转变成现金，避免成为无法收回的坏装。虽然应收账款作为流动资产报道，但应收账款必须小心计价和报告至到收回，不能轻易的作为支付的协助义务。

应收账款和和回收报告

由于应收账款的意义，定期的报告对管理来说是很重要的，同时也是衡量应收账款回收成效的指标，与此同时通知或警报账款管理的问题。理想情况下，通常报告应按月报告，但这依靠于应收款余额的大小和应收账款的回收人员，这些报告的发行时间按规模而定，可能范围从每周到按季发行。这种信息流是必要的，以至于管理和回收人员可以判断当前信贷和应收账款回收政策和程序是否奏效，还是一些政策和程序需要去改变，以便更有效地回收应收未收款。此外，工作人员需要收集信息，以便收集活动可以按照轻重缓急进行，将问题帐户进行分离，对未偿还余额进行回收。

外文原文（字符数 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.