账龄

提交账龄分析报告，并跟进帐龄周期控制。

Provide the aging report and follow up action .

第二章A公司应收账款现状分析，对A公司应收账款账龄、质量和面临的风险等进行分析。

Chapter II , Status of Company A accounts receivable , accounts receivable aging , quality and the risks faced .

负责应收账款的账龄分析、及收款计划预测；

Analysis of AR account , and provide AR collection planning ;

分析销售、回款和账龄数据，确保应收帐款的总额在合理限度内，账龄结构不断优化。

Analyse collection , sales and ageing , ensure both A / R quality and quantity are continuously improved .

但现在大部分企业使用电脑软件，编制月度应收账款账龄分析表又快又容易。

Today , however , most businesses have computer software that quickly and easily prepares monthly aging schedules of accounts receivable .

该法以账龄分析表为基础，把坏账准备账户调整到所需的余额。

This approach is based upon an aging schedule , and the Allowance for Doubtful Accounts is adjusted to a required balance .

应收账款和应付账款预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。

The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable .

账龄超过1年的重要预付账款，应逐项说明未及时结算的原因。

If there are any important prepayment over one year , reasons for failure to settle in time shall be stated by item .

把所有账龄组的预计无法收回的部分加总，就是坏账准备账户应付的金额。

By adding together the estimated uncollectible portions for all age groups , the required balance in the Allowance for Doubtful Accounts is determined .

下表列示了从账龄分析表中得出的加总数，反映了预计坏账总额是怎样计算出来的。

The following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed .

这个比例，加上该账龄段内的金额总数，就可得出该账龄组的预计坏账额。

This percentage , when applied to the total dollar amount in the age group , gives the estimated uncollectible portion for that group .

根据以往经验，赊销信用部经理预估每一账龄段的应收账款可能发生的信用损失的比例。

Based upon past experience , the credit manager estimates the percentage of credit losses likely to occur in each age group of accounts receivable .

账龄分析表对管理阶层审查单项应收账款和评价赊销放贷及账款回收政策的整体效果非常有用。

An aging schedule is useful to management in reviewing the status of individual accounts receivable and in evaluating the overall effectiveness of credit and collection policies .

这种方法快速简单&不需要账龄分析表，也不用考虑坏账准备账户的现存余额。

This approach is fast and simple & no aging schedule is required and no consideration is given to the existing balance in the Allowance for Doubtful Accounts .

作者对应收账款进行了分类，并以应收账款的账龄以及其对企业经营管理活动的影响为主，把应收账款分为日常性的应收账款和资本性的应收账款。

The author classifies with account receivable , focus on the year of account receivable and influences on enterprise business administration . These are classified as two kinds & daily account receivable and capital account receivable .

制定合理可行的信用政策及切合实际的收账策略，认真对待应收账款的账龄，确立积极的风险转移机制及坏账准备制度，这样企业就能有效保证应收账款的资金安全。

Thirdly they should build reasonable credit policies and receiving account strategies , deal with the age of receivable account seriously , establish active risk transferring mechanism and preparative system of bad debts . In this way the enterprises can assure the fund securities of receivable account .

账龄超过1年的大额应付账款、预收账款及其他应付款，应说明未偿还或未结转的原因，并在资产负债表日后事项中说明是否偿还。

For large amount of accounts payable , items received in advance and other accounts payables over a period of one year , specify the reasons for not being paid or carried forward and state whether they shall be paid in the events subsequent to the balance sheet date .