Accountsreceivableisoneofaseri-查字典问答网

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　　Accountsreceivableisoneofaseriesofaccountingtransactionsdealingwiththebillingofcustomerswhoowemoneytoaperson,companyororganizationforgoodsandservicesthathavebeenprovidedtothecustomer.Inmostbusinessentitiesthisistypicallydonebygeneratinganinvoiceandmailingorelectronicallydeliveringittothecustomer,whointurnmustpayitwithinanestablishedtimeframecalledcreditorpaymentterms.AnexampleofacommonpaymenttermisNet30,meaningpaymentisdueintheamountoftheinvoice30daysfromthedateofinvoice.OthercommonpaymenttermsincludeNet45&Net60butcouldinrealitybeforanytimeperiodagreeduponbythevendorandclient.Whilebookingareceivableisaccomplishedbyasimpleaccountingtransaction,theprocessofmaintainingandcollectingpaymentsontheaccountsreceivablesubsidiaryaccountbalancescanbeafulltimeproposition.Dependingontheindustryinpractice,accountsreceivablepaymentscanbereceivedupto10-15daysaftertheduedatehasbeenreached.Thesetypesofpaymentpracticesaresometimesdevelopedbyindustrystandards,corporatepolicy,orbecauseofthefinancialconditionoftheclient.Onacompany'sbalancesheet,accountsreceivableistheamountthatcustomersowetothatcompany.Sometimescalledtradereceivables,theyareclassifiedascurrentassets.Torecordajournalentryforasaleonaccount,onemustdebitareceivableandcreditarevenueaccount.Whenthecustomerpaysofftheiraccounts,onedebitscashandcreditsthereceivableinthejournalentry.Theendingbalanceonthetrialbalancesheetforaccountsreceivableisalwaysdebit.Businessorganizationswhichhavebecometoolargetoperformsuchtasksbyhand(orsmallonesthatcouldbutprefernottodothembyhand)willgenerallyuseaccountingsoftwareonacomputertoperformthistask.Associatedaccountingissuesincluderecognizingaccountsreceivable,valuingaccountsreceivable,anddisposingofaccountsreceivable.Accountsreceivabledepartmentsusethesalesledger.Othertypesofaccountingtransactionsincludeaccountspayable,payroll,andtrialbalance.Sincenotallcustomerdebtswillbecollected,businessestypicallyrecordanallowanceforbaddebtswhichissubtractedfromtotalaccountsreceivable.Whenaccountsreceivable

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2020-05-12 12:52

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施建生

　　应收账款是其中的一系列交易的会计处理与帐单的顾客谁欠的钱一个人,公司或组织的货物和服务已提供给客户.在大多数的商业实体,这是通常所做的发电发票和邮寄或电子方式提供给客户,谁在又必须支付它在一个既定的时间表,所谓的信用卡或付款terms.an的例子,一个共同的付款条件是net30,即付款是由于在数额的发票日起30天内的发票.其他常见的付款条件,包括net45＆net60,但可以在现实中得到的任何时间内所议定的供应商和client.while预订一笔应收款是完成了由一个简单的会计交易,过程中保持和收集款项,应收账款的附属帐户结余可以是一个全职的命题.根据对业界在实践中,应收账款付款,可收到多达10-15天之后,到期日已经达成.这些类型的付款的做法,有时开发的行业标准,企业的政策,或因财政状况的client.on一公司的资产负债表,应收账款的金额是客户欠这家公司.有时被称为贸易应收款,他们被列为流动资产.记录日记条目为出售的帐户,其中一个必须借记应收款和信贷的收入帐户.当客户自付关闭他们的帐户,一转帐现金及学分应收款,在日记条目.期末余额对审判的资产负债表的应收账款是始终debit.business组织已成为过大,执行这种任务由手（或小的可以,但不喜欢做他们的手）通常会使用的会计软件,就一计算机来执行此task.associated会计问题,包括认识到应收账款,应收账款的重视,和处置的帐目receivable.accounts收款部门使用的销售ledger.other类型的会计交易,包括应付帐款,薪金,和审判balance.since并非所有客户的债务将收集,企业通常会纪录,一免税额的坏帐,这是减去总的应收账款.当应收账款不支付的,有些公司把他们移交给第三方机构收集或收集的律师谁将试图收回的债务通过谈判付款计划,提供解决或采取法律行动

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2020-05-12 12:55:56

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