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来源：百度知道 编辑：UC知道 时间：2024/05/02 10:09:10
Outstanding advances are part of accounts receivables : If a company gets an order from its customers with advance agreed in payment terms. Since no billing is being done to claim the advances several times this area of collectible is not reflected in Accounts Receivables. Ideally, since advance payment is mutually agreed term, it is the responsibility of the accounts department to take out periodically the statement showing advance collectible and should be provided to sales & marketing for collection of advances. The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit Insurance.Companies can use their accounts receivable as collateral when obtaining a loan (Asset-based lending) or sell them through Factoring (finance). Pools or portfolios of accounts receivable can be sold in the capital markets through a Securitization.Bookkeeping for Accounts ReceivableCompanies have two methods available to them for measuring the net value of account rec

未清偿预付款的一部分，应收帐：如果一间公司获得一项命令自其客户预先商定的付款条件。由于没有结算正在做的要求进步，多次这方面的收藏品是没有反映在应收账款。理想的情况是，由于预付款是双方商定的来说，是有责任的会计部门，采取定期的声明显示，预先收取，并应提供销售及市场推广收集的进展。支付应收账款可以受到保护，无论是信用证或由贸易信贷保险.公司可以使用他们的应收账款作为抵押品时，获得的贷款（以资产为基础的贷款）或出售他们通过保理（财务） 。泳池或投资组合的应收账款可以出售在资本市场上通过帐户有两种方法提供给他们测量净值的应收账款，这是计算减去平衡津贴帐户，从帐户应收账款。第一种方法是免税额的方法，即建立了一个孔特拉资产帐户，备抵呆帐，或更简单地说，免税额，作为抵销应收账款。津贴是孔特拉资产抵消应收账款帐户，以获得应收账款净额描绘在资产负债表。津贴数额，可以计算出在两个方面;通过分析的基础上的销售方法和分析的基础上应收账款的方法。原因一孔特拉资产的应收账款是必要的是要坚持配套的原则，会计，任务，权责发生制的基础上公司符合所有收入和支出同期间，其中的费用，及计入津贴孔特拉资产帐户。一旦它被认为是一个特别帐户，是无法收回的，将有必要采取的帐户了公司的帐簿由扣除备抵呆帐及计入相关的应收账款第二种方法，称为直接注销的方法，是简单的比免税额的方法，允许一个简单的文字，以减少应收账款其净变现价值。进入构成了一个无法收回的扣除费用的帐户，并计入各自的帐户税报告的目的，直接注销的方法，必须使用;不过，对于财务报告的目的，是要使用的免税额方法，因为它是一个时期的收入与相关费用的一项基本的概念，会计称为匹配的原则。

Outstanding advances are part of accounts receivables : If a company gets an order from its customers with advance agreed in payment terms. Since no billing is being done to claim the advances several times this area of collectible is not reflected in Accounts Receivables. Ideally, sin