应收账款_外文翻译.doc

译文（字数 2910）：

应收账款

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。

外文原文（字符数 8957）：

外文出处 Journal of Accounting Education.Pages 71-72.

Accounts Receivable

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.