加急。谢谢帮忙翻译成中文！

来源：百度知道 编辑：UC知道 时间：2024/05/25 12:24:52
1. Accounts receivable,sometimes called trade accounts receivable,typically arise when a firm sells goods or services on account.the entry is as follows:
Receivables sometimes arise from transactions other than sales.For example,a firm may give advances to officers or employees or cover potential damages.The firm classifies these receivables as either current assets or investments,depending on the expected collection date.This section focuses on trade accounts receivable,considering both their valuation and their management.
2.A firm initially records individual accounts receivable at the amount each customer owes.The record appears either in a subsidiary ledger (manual accounting system) or in aseparate computer data file.The Accounts Teceivable account records the total of the amounts in individual customers’accounts.
3. The net amount for accounts receivable appearing on the balance sheet is the amount in the master account for Accounts Receivalbe,that is,the sum

1 . 应收帐款,有时称为贸易应收账款,一般发生在企业销售货物或服务account.the条目如下: 应收帐款有时产生的交易以外sales.for例如,一个公司可能给予垫款的人员或雇员或涵盖潜力大 mages.the坚决把这些应收要么流动资产或投资,取决于预期收藏date.this节将集中讨论贸易交流 计数收款,既考虑到它们的估价和管理.
2.a事务所初步记录个人应收帐款金额每位客户owes.the纪录似乎不是在一个附属账 (手工会计系统)或aseparate计算机数据file.the帐户teceivable账户记录的总数,在个别 customers'accounts .
3 . 净额应收帐出现在资产负债表中的金额在主帐户,帐户 receivalbe ,即总和的所有个人客户净余额减额估计应收账款,销售折扣,以及销售利润和 allowances.the报告的目的是为国家应收账款净额公司预计收取的费用cash.the 对收入预期的应收款项,销售折扣,以及销售利润和津贴,最好是发生在当期内销售occur.in 这样,收入和人均纯收入,为期能反映量预期将在服务 7 .
4 ..每当有坚定的延伸信用的客户,就几乎可以肯定的课征有其customers.most企业应选择 有一些顾客不付帐; 大部分公司的最优金额uncollectibles不是zero.if某公司没有应收账款,它必须幕 客户信用小心,这是costly.furthermore ,坚决否认信用很多客户谁会付帐即使 不能通过信用查询旨在扫除一切潜在uncollectibles.some的用户,当公司否认信贷,将 采取其他地点营业,该公司将失去sale.as只要收金额从信贷销售某一 一流的客户超过出售商品成本及其他费用的服务,一流的客户, firmwill 富裕出售该班比失去asles.the理性事务所应选择发放信贷一类 顾客有很高的概率付账单,而不是失去生意,即使有可能 一些应收账款的阶级.