摘要：Accounts receivable are the amounts that enterprises should collect from purchasing units or labor service recipients in their dai

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应收款项

Accounts Receivable

一、应收款项的定义

I. Definition of Accounts Receivable

应收款项是企业在日常经营活动中因销售商品、提供劳务等业务，应向购买单位或接受劳务单位收取的款项。它主要包括应收账款、应收票据、预付款项、其他应收款等。

Accounts receivable are the amounts that enterprises should collect from purchasing units or labor service recipients in their daily business activities due to the sale of goods and provision of services. It mainly includes accounts receivable, notes receivable, advances to suppliers, and other receivables.

1.应收账款

1.Accounts Receivable

是指企业因销售商品、提供劳务等经营活动，应向购货单位或接受劳务单位收取的款项。例如，一家服装制造企业向某商场销售了一批价值10万元的服装，商场在收到货物后没有立即付款，那么这10万元对于服装企业来说就是应收账款。

Accounts receivable refer to the amounts that enterprises should collect from purchasing units or labor service recipients due to business activities such as the sale of goods and provision of services. For example, a garment manufacturing company sold a batch of clothing worth 100,000 yuan to a mall. If the mall does not pay immediately upon receiving the goods, then this 100,000 yuan is accounts receivable for the garment company.

应收账款通常有一定的信用期限，企业会根据和客户的协议，允许客户在一段时间内付款。比如，企业给予客户30天或60天的信用期。

Accounts receivable usually have a certain credit period, and enterprises will allow customers to pay within a certain period according to the agreement with the customers. For example, enterprises may grant customers a credit period of 30 days or 60 days.

2.应收票据

2.Notes Receivable

是指企业因销售商品、提供劳务等而收到的商业汇票。商业汇票是一种由出票人签发，委托付款人在指定日期无条件支付确定的金额给收款人或者持票人的票据。

Notes receivable refer to commercial bills received by enterprises due to the sale of goods and provision of services. A commercial bill is a bill issued by the drawer, instructing the drawee to pay a certain amount unconditionally to the payee or the holder on a specified date.

它分为商业承兑汇票和银行承兑汇票。商业承兑汇票是由付款人承兑的汇票，银行承兑汇票是由在承兑银行开立存款账户的存款人出票，向开户银行申请并经银行审查同意承兑的票据。例如，企业销售产品后收到一张15万元的银行承兑汇票，这张汇票就是应收票据。这种票据相比应收账款来说，具有更强的流通性和更高的信用保障。

It is divided into commercial acceptance bills and bank acceptance bills. A commercial acceptance bill is a bill accepted by the payer, while a bank acceptance bill is a bill issued by a depositor who has an account with the accepting bank, applied to the bank and accepted by the bank after review. For example, after selling products, an enterprise receives a bank acceptance bill of 150,000 yuan, which is a note receivable. Compared with accounts receivable, this bill has stronger liquidity and higher credit protection.

3.预付款项

3.Advances to Suppliers

是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。比如，一家建筑公司为了购买一批建筑材料，在材料尚未发货前就向供应商支付了5万元的预付款。这5万元就是预付款项，主要目的是保证原材料的供应或者获取一定的价格优惠等。

Advances to suppliers refer to the amounts paid by enterprises to suppliers in advance in cash or cash equivalents according to the provisions of the purchase contract. For example, a construction company pays 50,000 yuan in advance to a supplier to purchase a batch of building materials before the materials are shipped. This 50,000 yuan is an advance to suppliers, mainly to ensure the supply of raw materials or to obtain certain price discounts, etc.

4.其他应收款

4. Other Receivables

是指企业除应收票据、应收账款、预付账款等以外的其他各种应收及暂付款项。内容包括各种赔款、罚款，如因企业财产等遭受意外损失而应向有关保险公司收取的赔款等；出租包装物租金；应向职工收取的各种垫付款项，像为职工垫付的水电费等。例如，企业为员工垫付了2000元的医药费，这2000元就计入其他应收款。

Other receivables refer to various other receivables and temporary payments that enterprises have, in addition to notes receivable, accounts receivable, and advances to suppliers. The content includes various compensations, fines, such as compensations that should be collected from relevant insurance companies due to accidental losses of enterprise property, etc.; rent for rented packaging materials; various advances that should be collected from employees, such as advances for water and electricity bills paid on behalf of employees. For example, if an enterprise advances 2,000 yuan for an employee's medical expenses, this 2,000 yuan is included in other receivables.

二、应收款项的核算

II. Accounting for Accounts Receivable

1.应收账款的核算

1. Accounting for Accounts Receivable

企业一般采用总价法来核算应收账款。在销售商品或提供劳务时，按未扣除现金折扣的金额入账。例如，企业销售商品价款为10000元，规定的现金折扣条件是2/10、n/30（即10天内付款享受2%的折扣，30天内全额付款），当销售实现时，应收账款的入账金额为10000元。如果客户在10天内付款，企业实际收到的款项为10000×(1 - 2%)=9800元，财务处理上把少收的200元作为财务费用处理。

Enterprises generally use the gross price method to account for accounts receivable. When selling goods or providing services, the amount is recorded without deducting cash discounts. For example, if the sale price of goods is 10,000 yuan, and the cash discount terms are 2/10, n/30 (i.e., a 2% discount for payment within 10 days, full payment within 30 days), the recorded amount for accounts receivable when the sale is realized is 10,000 yuan. If the customer pays within 10 days, the actual amount received by the enterprise is 10,000 × (1 - 2%) = 9,800 yuan, and the shortfall of 200 yuan is treated as a financial expense in financial accounting.

同时，企业需要对应收账款计提坏账准备。坏账是指企业无法收回或收回的可能性极小的应收账款。企业通常会根据以往的经验、债务单位的财务状况等因素，采用应收账款余额百分比法、账龄分析法等方法来估计坏账损失。例如，企业年末应收账款余额为100万元，根据以往经验估计坏账比例为5%，则应计提坏账准备5万元。

At the same time, enterprises need to provide for bad debts on accounts receivable. Bad debts refer to accounts receivable that enterprises cannot recover or have a very small possibility of recovering. Enterprises usually estimate bad debt losses using methods such as the percentage of accounts receivable balance method and aging analysis method, based on factors such as past experience and the financial condition of the debtor. For example, if the balance of accounts receivable at the end of the year is 1 million yuan, and the estimated bad debt ratio based on past experience is 5%, then a bad debt provision of 50,000 yuan should be made.

2.应收票据的核算

2. Accounting for Notes Receivable

收到应收票据时，按票据的面值入账。例如，企业收到一张面值为20万元的商业承兑汇票，会计分录为借：应收票据20万元，贷：主营业务收入等（具体科目根据业务情况而定）20万元。

When receiving notes receivable, the face value of the bill is recorded. For example, when an enterprise receives a commercial acceptance bill with a face value of 200,000 yuan, the accounting entry is debit: notes receivable 200,000 yuan, credit: main business income, etc. (the specific account is determined according to the business situation) 200,000 yuan.

当票据到期收回款项时，按票据面值，借：银行存款，贷：应收票据。如果票据到期无法收回款项，要将应收票据转为应收账款。

When the bill matures and the amount is collected, the face value of the bill is recorded, debit: bank deposits, credit: notes receivable. If the bill cannot be collected upon maturity, the notes receivable should be converted to accounts receivable.

3.预付款项的核算

3. Accounting for Advances to Suppliers

企业支付预付款项时，借：预付账款，贷：银行存款。当收到货物或接受劳务时，根据发票金额等，借：原材料等相关科目，贷：预付账款。如果预付款项不足，需要补付货款，借：预付账款，贷：银行存款；如果预付款项有剩余，收到退回的款项时，借：银行存款，贷：预付账款。

When an enterprise pays advances to suppliers, the accounting entry is debit: advances to suppliers, credit: bank deposits. When goods are received or services are accepted, based on the invoice amount, etc., the accounting entry is debit: raw materials or other related accounts, credit: advances to suppliers. If the advance payment is insufficient and additional payment for goods is needed, the accounting entry is debit: advances to suppliers, credit: bank deposits; if there is a surplus in the advance payment and a refund is received, the accounting entry is debit: bank deposits, credit: advances to suppliers.

4. 其他应收款的核算

4. Accounting for Other Receivables

当企业发生其他应收款事项时，如为职工垫付费用，借：其他应收款，贷：银行存款。当收到职工归还的款项时，借：银行存款，贷：其他应收款。

When an enterprise has other receivables transactions, such as advancing expenses for employees, the accounting entry is debit: other receivables, credit: bank deposits. When the enterprise receives repayments from employees, the accounting entry is debit: bank deposits, credit: other receivables.

三、应收款项的管理重要性

III. The Importance of Managing Accounts Receivable

1.资金流动性方面

1. Liquidity Aspect

应收款项的及时回收对于企业的资金流动性至关重要。如果企业的大量应收账款不能及时收回，企业可能会面临资金短缺的问题。例如，一家小型制造企业，大部分资金都被应收账款占用，导致无法及时购买原材料进行生产，进而影响企业的正常运营。

The timely recovery of accounts receivable is crucial for the liquidity of enterprise funds. If a large amount of accounts receivable cannot be recovered in time, the enterprise may face a shortage of funds. For example, a small manufacturing enterprise, most of its funds are occupied by accounts receivable, leading to an inability to purchase raw materials in time for production, which in turn affects the normal operation of the enterprise.

2.财务风险方面

2. Financial Risk Aspect

应收账款存在坏账风险。如果企业对客户的信用评估不准确，或者市场环境发生变化，可能会导致应收账款无法收回。过多的坏账会侵蚀企业的利润，增加企业的财务风险。为了降低这种风险，企业需要加强信用管理，对客户进行信用评估，合理确定信用期限和信用额度。

Accounts receivable carry the risk of bad debts. If the enterprise's credit assessment of customers is inaccurate, or if the market environment changes, it may lead to accounts receivable that cannot be recovered. Excessive bad debts will erode the enterprise's profits and increase the financial risk of the enterprise. To reduce this risk, enterprises need to strengthen credit management, assess the credit of customers, and reasonably determine credit terms and credit limits.

3.经营决策方面

3. Operational Decision-Making Aspect

准确的应收款项信息有助于企业进行经营决策。例如，通过分析应收账款的账龄结构，企业可以了解哪些客户付款及时，哪些客户存在逾期付款的风险，从而调整销售策略，如对于经常逾期付款的客户，可以减少信用额度或者要求更严格的付款条件。

Accurate accounts receivable information helps enterprises make business decisions. For example, by analyzing the age structure of accounts receivable, enterprises can understand which customers pay on time and which customers have the risk of overdue payment, thereby adjusting sales strategies. For customers who often pay overdue, the enterprise can reduce credit limits or require stricter payment terms.

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翻译：kimi

来源：进步教育