查询词典 account receivable

In this article it first proposes the necessity of strengthening the receivable account and the HongBaoShi companys present situation and then discusses how to formulation the credit policy, including the credit standard, the credit condition and the debt collection policy; and strengthen the plan and control of the receivable account,,and perfect receivable account internal control system in view of each link of receivable account in selling on credit service.

本文从加强应收账款的必要性和红宝石公司的现状出发，探讨如何通过制定以信用标准、信用条件和收帐政策为主要内容的信用政策，加强应收账款的规划与控制，针对应收账款在赊销业务中的每一环节，健全应收账款的内部控制制度。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

As account receivable assignment being the crucial legal problem in international factoring, the author analyzes seriatim the force of assignment of account receivable creditor"s rights, the legal effect of factoring restriction on assignment of account receivable creditor"s rights, creditors rights assignment, right conflicts out of the assignment and the registration of assignment and pledge hereof. The author provides his own explanation on how to understand these problems within the contemporary Chinese legal system, and proposes a series of legislation suggestions.

其中，应收账款转让作为国际保理法律问题的核心，笔者着重对国际保理中对将来发生应收账款债权转让的效力、限制转让应收账款债权办理保理的法律后果、债权转让通知、应收账款债权转让引起的权利冲突、应收账款债权转让及质押登记等问题进行了逐项分析，就如何在我国当前法律环境下理解这些问题作出了自己的解释。

As at December 31, 2007, notes receivable of RMB 300 is impawned for the Group's short-term borrowings of RMB 300 (2006: Nil) Note7 (14. All notes receivable of the Group other than the above-mentioned notes receivable are unsecured, and all notes receivable of the Group are due within one year.

于2007年12月31日，本集团以3.00亿元的应收票据质押给银行作为取得3.00亿元短期借款（附注七（14））的担保（2006年：无），除此之外本集团无已用于抵押、质押的应收票据，且所有票据均于一年内到期。

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。

Account No. Balance Item 4 Loan Account Debit Balance/s (excluding Loans in connection with Inward cargoes) in your books Account No. Balance Item 5 Accounts closed during the year to confirmation date Account No. Account Type Date Closed Item 6 Advances to Manufacturers and / or Packing Credits Account and / or Exports Loans granted Account No. Balance Item 7 Acceptances Outstanding in your books Bills Receivable by you Reference No. Amount of which, goods released against Trust Receipt Bills held by you for Collection

帐户第平衡项目4 贷款帐户借方Balance/s (除了贷款于内部货物相联)在您的书里帐户第平衡项目5 帐户关闭了在年期间对确认日期帐户第帐户类型日期关闭了项目6 推进到制造商并且/或者包装赊欠帐并且/或者出口贷款被授予帐户第平衡项目7 采纳卓著在您的书里应收票据由您参考第数额哪些，物品发布了反对信任收据票据举行了由您为汇集

The account receivable is an important asset of enterprises. The management of accounts receivable should emphasize the combination of everyday control and utilization. The utilizing means include accounts receivable mortgaging, remising and selling, discounting and replacing etc. These methods are similar in many aspects, but there is qualitative difference sometimes.

应收款项是企业的一项重要资产，对于应收款项的管理，应该强调日常管理和利用相结合，利用的方式包括应收款项抵借、让售、贴现及置换等，这些方式有许多相似之处，但有时也有质的区别。

My production company responsible for the annual budget and its cost control; The completion of the financial statements, tax calculation and payment, online tax declaration, responsible for accounts receivable and customer subjects and reconciliation, the preparation of accounts receivable aging table to assist operational staff collect accounts receivable; Breakdown responsible for the registration and general ledger and check; subjects responsible for the inventory and warehouse and reconciliation; reimbursement for the cost of the audit; to assist in the management contract of sale and purchase contracts; wages for production and personnel relations.

本人负责制作公司全年费用的预算及对其的控制；完成各种财务报表，计算及缴纳税款，网上税务的申报，负责应收账款科目及与客户对账，编制应收账款账龄表，协助业务人员催收账款；负责明细帐及总帐的登记、核对；负责存货科目及与仓库的对账；负责对费用报销的审核；协助管理销售合同及采购合同；制作工资及办理人事关系等。

Many export enterprise fails to accounts receivable to take effective measures to accounts receivable and accounts receivable calchas cage, the turnover of declining, funds, even in the financial crisis.

许多出口企业未对应收账款采取有效的管理措施，导致应收账款不能按期回笼，应收账款的周转率不断下降，资金紧张，甚至陷入财务危机。

This article from the perspective of internal control of accounts receivable to increase the risk of awareness, from the source to strengthen the control of accounts receivable, clear sectored responsibilities, adopt a flexible policy in terms of collection of accounts receivable to talk about the personal views of the management.

本文就从内控的角度提高应收账款的风险意识、从源头上加强控制应收账款、明确部门责任、采取灵活的收账政策等方面对应收账款的管理谈谈个人看法。

"Bird Man's Diary, Butting on the Love Island", Changsha, China

2008年"鸟人日记，顶在爱情岛"，中国长沙

As long as they were in the service of a family of wizards, their magic would remain dormant.

只要他们一天为家庭服务，他们的法力就潜藏不动。