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1、河北科技师范学学院毕业论文文献综综述题 目：应收收账款完 成 人：张从改改指 导 教 师师：毛久智学 院：财经经学院专业、班 级：财务会计教教育专业08805班学 号：077510800536完 成 时 间间：20099年12月118日 Accountts RecceivabbleAuthor: M. Ellizabeeth Haaywoodd, Donnald.Introduuctionn Accountts recceivabble coonsistts of moniees duee fromm custtomerss as aa resuult off an oorganiizatio
2、ons nnormall busiiness operaationss. Thee manaagemennt of accouunts rreceivvable is ann extrremelyy impoortantt funcction sincee the colleectionn of ooutstaandingg receeivablles reepreseents tthe siingle most imporrtant sourcce of cash for aall orrganizzationns sellling goodss on oopen aaccounnt. Be
3、ecausee of tthe immpact that accouunts-rreceivvable colleectionns havve on cash flow, it iis impportannt thaat ressponsiibilitty forr the day-tto-dayy manaagemennt of crediit andd colllectioons acctivitties bbe dellegateed to a sinngle iindiviidual withiin thee orgaanizattion. Accountts Recceivabble
4、 ass a Cuurrentt Asseet On the balannce shheet, accouunts rreceivvable is reeporteed as a currrent assett and is coonsideered ppart oof an organnizatiions workiing caapitall. As a currrent assett, acccountss receeivablle is expeccted tto be turneed intto cassh witthin tthe annnual operaating cyclee
5、of aa busiiness, whicch forr mostt busiinessees is generrally consiideredd to bbe onee yearr and correespondds to the ttwelvee-montth fisscal yyear uused ffor fiinanciial reeportiing puurposees. Thhis, hhoweveer, dooes noot impply thhat itt shouuld taake onne yeaar to colleect inndividdual rreceivva
6、ble balannces. In the case of a univeersityy presss, acccountts recceivabble reepreseents aa majoor commponennt of curreent asssets, workking ccapitaal, annd cassh floow. Thhe othher maajor ccomponnents of a univeersityy pressss wworkinng cappital are ccash, shortt-termm inveestmennts, aand innvento
7、ory. AAs a ccomponnent oof worrking capittal, aaccounnts reeceivaable mmust bbe carrefullly mannaged in orrder tto be turneed intto cassh as quickkly ass posssible and tto avooid beecominng unccollecctiblee. Altthoughh accoounts receiivablee is rreportted ass a cuurrentt asseet, itt mustt be ccarefu
8、ully vvaluatted annd repportedd becaause uuntil the rreceivvable is coollectted, iit cannnot rreadilly asssist wwith tthe paaying of cuurrentt obliigatioons. Accountts Recceivabble annd Colllectiions RReportts Becausee of tthe siignifiicancee of aaccounnts reeceivaable iit is imporrtant for mmanagee
9、ment to reeceivee periiodic reporrts thhat booth meeasuree the effecctivenness oof colllectiion acctivitties aand innform or allert mmanageement of prroblemm accoounts. Ideaally, reporrts shhould be geeneratted onn a moonthlyy basiis, buut deppendinng on the ssize oof thee receeivablle ballance and
10、ccollecctionss stafff, thhe isssuancee of ssuch rreportts mayy rangge froom weeekly tto quaarterlly. Thhis fllow off infoormatiion iss neceessaryy so tthat mmanageement and ccollecctionss stafff cann deteerminee whetther ccurrennt creedit aand coollecttions policcies aand prroceduures aare woorkingg
11、, or whethher anny of the ppoliciies annd proocedurres neeed too be cchangeed to more effecctivelly colllect outsttandinng recceivabbles. Addittionallly, tthe coollecttions stafff needds infformattion sso thaat colllectiion acctivitties ccan bee priooritizzed, pprobleem acccountss isollated, and out
12、sttandinng ballancess colllectedd. Analysiis of Accouunts RReceivvable and CCollecctionss A numbeer of methoods arre useed to measuure acccountts-recceivabble baalancees andd the effecctivenness oof colllectiion pooliciees andd proccedurees. Soome off the more frequuentlyy usedd methhods tto anaalyz
13、e accouunts rreceivvable and ccollecctionss incllude A/R at Year End aas a PPercenntage of Tootal SSales. Thiss ratiio is compuuted bby divvidingg the fiscaal yeaar-endd A/R balannce byy fisccal yeear neet salles. TThe AAAUP Sttatisttical Surveey repportedd averrages betweeen 211.6 peercentt and 23.
14、0 perceent foor fisscal yyears 1992 throuugh 19995. TThis rratio can aalso bbe commputedd at aany tiime duuring the yyear; howevver, tto gett a meeaninggful rratio, the A/R bbalancce musst be dividded byy net saless for the mmost rrecentt twellve moonths. Averagee Colllectioon Perriod. This ratioo i
15、s aan inddicatiion off the averaage nuumber of daays reequireed to conveert reeceivaables into cash. Ideaally, the ccomputtationn shouuld usse a mmonthlly aveerage of reeceivaables and iincludde onlly creedit ssales. A moonthlyy averrage oof recceivabbles sshouldd be uused iin ordder too offsset anny fluuctuattions that may ooccur durinng thee yearr. Addditionnally, onlyy creddit saales sshouldd be uused iin thiis commputattion ssince cash saless usuaally ddo nott invoolve aany crredit risk. The compuutatioon o
