应收款项

三是应收款项和存货分析法；

The analysis of account receivable and inventory .

企业所持证券投资基金或类似基金，不应当划分为贷款和应收款项。

The funds for securities investment and other similar funds as held by an enterprise shall not be classified as a loan or account receivable .

在资产负债表上，存货列于应收款项之后。

In the balance sheet , inventory is listed immediately after receivables .

该公司应收款项总额较2013年翻了一番。

The total of receivables has doubled from 2013 .

关于换入资产涉及应收款项的账务处理问题；

On the assets involved in handling accounts receivables ;

抓紧时间把这两项活动准备好。意外贷款准备金和长期应收款项

Really bone up for those two . contingency provision for loans and long-term receivable

浅谈煤炭企业应收款项的管理

Talking about Receivable Account Management of Coal Enterprise

应收款项清理是企业财务管理工作的重点，也是工作难点。

Accounts receivable clean-up is both a key point and a difficulty of financial management .

收取应收款项的自动化我可以从你们银行的自动提款机里提款吗？

Automation of collecting receivables Can I withdraw money from the ATM of your bank ?

向商业银行出让租金应收款项；

Assigning rental receivables to commercial banks ;

涉及应收款项交换业务的会计处理

Accounting of Accounts Receivable Exchange Business

应收款项对存货的比率

Ratio of receivable to inventories

收取应收款项的自动化

Automation of collecting receivables

建筑企业催收工程款面临的潜在障碍及其对策收取应收款项的自动化

The potential obstructions for the construction enterprises rights to the project funds and the countermeasures ; automation of collecting receivables

强化结算中心的功能，加强应收款项管理和现金流量控制；

Strengthen the function of the clearing center , enhance the receivable management and the control of the cash flow ;

坏帐准备应当单独核算，并在资产负债表中作为应收款项或者放款项目的减项单独反映。

Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans .

应收款项清理不及时，不仅占压资金，而且增加坏账风险，因此各企业财务部门都非常重视应收款项的清理工作。

Cleaning of receivables not in time will not only lead to capital tie-up , but also increase the risk of bad debts .

报告称，该公司在上市文件中捏造了部分供应商和客户，同时还夸大了资本支出和应收款项。

It said the company fabricated some of its suppliers and customers in its public filings , and that it inflated capital spending and receivables .

对于自年度资产负债表日起一年以上的应收款项，应当在年度资产负债表长期投资类下单列项目反映。

Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet .

对公司收到的应收款项及索偿与要求款项出具收据，并予以罢黜及进行其他解除。

To make and give receipts , releases and other discharges for moneys payable to the Company , and for claims and demands of the Company .

目前，许多企业应收款项长期居高不下，造成资金大量“沉淀”，呆帐、坏帐增多，影响了企业正常生产，加强对应收款项的管理十分迫切。

At present , many enterprises receivables are high enough in the long run , which results the capitals too much " deposition " and bad debts .

汉能薄膜表示，2014年底之后（不在此次会计报告期内），母公司已清偿了欠它的25亿港元贸易应收款项。

The company said that after the year end , outside its accounting period , its parent had settled HK $ 2.5bn of the trade receivables owed .

持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。

The investments held until their maturity , loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method ;

如果承租人某月逾期未交租金，承租人同意出租人立即从保证金中扣除应收款项作为租金。

Should the Lessee be overdue on rent payment for any month , the Lessee agrees for the Lessor to immediately deduct the amount due from the said deposit as rent payment .

先生被指定为清算人，他负责偿付前公司一切债务，前公司应收款项请照付给他。

Mr. C. , who has been appointed liquidator of the late firm will discharge all liabilities , and all accounts due to the late firm must be paid to him . C.

短期应收款项的预计未来现金流量与其现值相差很小的，在确定相关减值损失时，可不对其预计未来现金流量进行折现。

Short-term receivables and the present value of expected future cash flows from small , the loss in determining the relevant sum , without a discount to its estimated future cash flows .

对于浮动利率贷款、应收款项或持有至到期投资，在计算未来现金流量现值时可采用合同规定的现行实际利率作为折现率。

For floating rate loans , receivables or held to maturity investments in the calculation of the present value of future cash flows , the current real interest rate could contract as a cash rate .

本文指出了现行的《企业会计制度》规定中涉及应收款项交换业务的会计处理的不足，提出了会计改进处理的建议。

This article points out the drawbacks of the items concerning the accounting of accounts receivable exchange business in the present " Accounting System of Enterprises ", and then puts forward the suggestions to improve them .

指借款方的所有设备、一般无形资产、存货、应收款项、投资物业、存入抵押账户的所有金额及任何保管箱内所存储的任何项目；

" Collateral " means all of the Borrower 's Equipment , General Intangibles , Inventory , Receivables , Investment Property , all sums on deposit in any Collateral Account , and any items in any Lockbox ;

在会计实务中，金融资产的贷款和应收款项、金融资产减值这两节中，在收到贷款利息收入时，会计处理有所不同，分别是：1。

In accountant solid wu , capital of the loan of financial capital and receivable money , finance reduces a cost these two are medium , when receiving loan interest income , accountant processing differs somewhat , it is respectively : 1 .