浅议应收账款分析（Analysis of account receivable）
jhgAnalysis of accounts receivable.Txt don't waste new tears for old sorrow! You must be experienced in everything you do now, except for your wife. There are no 100 points for the other half, only 50 for two people. Accounts receivable refers to the enterpri due to the sale of goods, rvices and other business, should receive money collected labor units or enterpris to purcha, is caud by the sale of goods and rvices and other business activities of the creditor's rights, including price and purcha goods enterpris to advance the sale of products, goods, materials, rvices and so on should charge the debtor's transport fees etc.. Generally speaking, when enterpris ll goods, they prefer to offer cash discount to recover the sales cash instead of lling on credit. However, with the gradual establishment and improvement of market economy, and the increasingly inten market competition, forcing most companies have to each other to provide commercial credit, to credit in the form of sales of goods, and accounts receivable. The increa of enterpri accounts receivable also has its disadvantage: first, it will slow down the capital turnover of enterpris; two, inevitably, some bad debts will not be brought back. This requires enterpri managers must pay attention to the analysis of accounts receivable. Minimize loss caud by uncollectible accounts receivable. Accounts receivable analysis mainly includes the following aspects:lame
First, the total amount of accounts receivable and turnover analysis
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(a) accounts receivable is the enterpri normal trading and customer credit have not occurred in the ttlement of your
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Factors affecting the size of enterpri accounts receivable are: 1., competition in the industry. Every enterpri in order to enable itlf to win in the fierce competition, and expand the sales of goods and achieve better economic results, they have to attract customers with a certain preferential terms. Credit sale is an important means to achieve this goal. As a sales agent, in order to attract customers and expand sales, they are willing to provide commercial credit to buyers. So the competition between enterpris is more inten, more extensive u of credit, credit sales units to provide more occupation in terms of accounts receivable asts is greater.
2. sales scale. The size of enterpri receivables depends on the sales scale of the enterpri. Business daily sales of goods in the market more occupied in various stages of turnover of current asts asts is bigger, becau the accounts receivable is an important stage of turnover of current asts, so there is no exception will increa with the expansion of sales.
3. enterpri credit policy. The credit policy of enterpri mainly refers to the credit standard and the credit period of an enterpri. When the enterpri credit duration, the discount rate is low, the enterpri accounts receivable occupy the amount of asts will increa, sales increa; converly, the enterpri provides the credit period is short, the discount rate high occupancy accounts receivable in the amount of asts will be reduced, but sales will be affected. In addition, there are enterpri products in the market demand, product quality, asonal changes and other factors, will also affect the amount of accounts receivable.
(two) the analysis of the receivable turnover can be done by calculating the receivable turnover index
Accounts receivable turnover refers to the ratio of net sales to average receivables. It can measure the ability and speed of an enterpri to recover its credit account for a particular period. Its calculation formula is as follows: accounts receivable turnover two, net credit income / average accounts receivable.
In the formula, the net income should be molecular credit, namely commodity sales revenue deduct the balance of cash income, sales discount after discount. Becau accounts receivable are caud
by credit, the average accounts receivable in the denominator is the average of the accounts receivable balance and the year-end accounts receivable balance at the beginning of the year. The higher the value of the index, the greater the amount of money it will take back in a year, which means the shorter the average time it takes to recover the account receivable and the quicker the account receivable will be recovered. Otherwi, the working capital of an enterpri is too sluggish to influence the normal capital turnover of the receivable.
Becau of the general accounting statements in foreign enterpris rarely credit and cash sale figures to reflect, so in the analysis of accounts receivable, often need to go further to collect the relevant data to calculate net credit sales. In addition, in order to understand the changing trend of the receivable turnover of an enterpri, a comparative annual account receivable turnover trend analysis table (e the
following table) can be compiled.
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The table shows that the enterpri accounts receivable turnover rate is steadily improve, five years ago by 3, incread to 5.2 in 1999, according to the credit policy and trade policy has been significantly improved, accounts receivable turnover rate.
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The days receivable turnover is also one of the receivable turnover index. It reprents the amount of time that an enterpri obtains the power from the accounts receivable to the amount taken back and converted to cash.
The calculation formula is as follows: accounts receivable turnover days =360 days / in the accounts receivable turnover rate, accounts receivable turnover days and no certain standards, it is difficult to establish an ideal basis for comparison, but the turnover time of days required less. The fewer days needed, the more annual turnover of receivables will be. How much is the receivable turnover date of an enterpri, and it should be made according to the policy of the enterpri and the standards t by the same industry. In addition, an enterpri accounts receivable turnover rate or average turnover days may also exist due to some special factors, such as sales, lling conditions change or installment influence, sales policy for the normal credit competition, price level changes, or accounts receivable credit policy change, develop new products and so on, will both influence the changes accounts receivable turnover rate or the average turnover in days. Strictly speaking, accounts receivable turnover or average turnover days only reprent an average of all accounts
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receivable, it is really difficult to fully understand the overdue accounts of all accounts receivable.
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Two, accounts receivable management and bad debt readiness analysis
In order to strengthen the management of accounts receivable and increa the turnover speed of accounts receivable, the enterpri accounts receivable should be cleaned up in time and prepared for bad debts. According to international accounting standards, more than 2 years of age in accounts receivable should be regarded as bad debts. The domestic enterpri financial system provides that more than 3 years of uncollectible accounts receivable are regarded as bad debts. At prent, in western countries, it is generally accepted, but also the most commonly ud credit period is 30 days, once the credit period is determined, both buyers and llers should strictly enforce. In our country, although the parties agreed to the credit period, but becau of the phenomenon of rious arrears between enterpris, enterpris lack of liquidity, in fact, there are not many enterpris to keep promis.
(a) the aging analysis
Aging analysis of accounts receivable in arrears is bad on the length of time to gment a method to estimate the loss of bad debts. The method of analysis can be en in the following table.
cargo bridgeThrough the analysis of the aging of receivables in different period were determined in the bad debt provision rate. Default
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