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应收账款管理ManagementofAccountReceivablehttp://www.gov.ns.ca/tpb/manuals/PDF/200/20801-06.pdfAccountsreceivableisoneofaseriesofaccountingtransactionsdealingwiththebillingofcustomerswhoowemoneytoaperson,companyororganizationforgoodsandservicesthathavebeenprovidedtothecustomer.Inmostbusinessentitiesthisistypicallydonebygeneratinganinvoiceandmailingorelectronicallydeliveringittothecustomer,whointurnmustpayitwithinanestablishedtimeframecalledcreditorpaymentterms.AnexampleofacommonpaymenttermisNet30,meaningpaymentisdueintheamountoftheinvoice30daysfromthedateofinvoice.OthercommonpaymenttermsincludeNet45&Net60butcouldinrealitybeforanytimeperiodagreeduponbythevendorandclient.Whilebookingareceivableisaccomplishedbyasimpleaccountingtransaction,theprocessofmaintainingandcollectingpaymentsontheaccountsreceivablesubsidiaryaccountbalancescanbeafulltimeproposition.Dependingontheindustryinpractice,accountsreceivablepaymentscanbereceivedupto10-15daysaftertheduedatehasbeenreached.Thesetypesofpaymentpracticesaresometimesdevelopedbyindustrystandards,corporatepolicy,orbecauseofthefinancialconditionoftheclient.Onacompany'sbalancesheet,accountsreceivableistheamountthatcustomersowetothatcompany.Sometimescalledtradereceivables,theyareclassifiedascurrentassets.Torecordajournalentryforasaleonaccount,onemustdebitareceivableandcreditarevenueaccount.Whenthecustomerpaysofftheiraccounts,onedebitscashandcreditsthereceivableinthejournalentry.Theendingbalanceonthetrialbalancesheetforaccountsreceivableisalwaysdebit.Businessorganizationswhichhavebecometoolargetoperformsuchtasksbyhand(orsmallonesthatcouldbutprefernottodothembyhand)willgenerallyuseaccountingsoftwareonacomputertoperformthistask.Associatedaccountingissuesincluderecognizingaccountsreceivable,valuingaccountsreceivable,anddisposingofaccountsreceivable.Accountsreceivabledepartmentsusethesalesledger.Othertypesofaccountingtransactionsincludeaccountspayable,payroll,andtrialbalance.Sincenotallcustomerdebtswillbecollected,businessestypicallyrecordanallowanceforbaddebtswhichissubtractedfromtotalaccountsreceivable.Whenaccountsreceivablearenotpaid,somecompaniesturnthemovertothirdpartycollectionagenciesorcollectionattorneyswhowillattempttorecoverthedebtvianegotiatingpaymentplans,settlementoffersorlegalaction.Outstandingadvancesarepartofaccountsreceivables:Ifacompanygetsanorderfromitscustomerswithadvanceagreedinpaymentterms.SincenobillingisbeingdonetoclaimtheadvancesseveraltimesthisareaofcollectibleisnotreflectedinAccountsReceivables.Ideally,sinceadvancepaymentismutuallyagreedterm,itistheresponsibilityoftheaccountsdepartmenttotakeoutperiodicallythestatementshowingadvancecollectibleandshouldbeprovidedtosales&marketingforcollectionofadvances.ThepaymentofaccountsreceivablecanbeprotectedeitherbyaletterofcreditorbyTradeCreditInsurance.Companiescanusetheiraccountsreceivableascollateralwhenobtainingaloan(Asset-basedlending)orsellthemthroughFactoring(finance).PoolsorportfoliosofaccountsreceivablecanbesoldinthecapitalmarketsthroughaSecuritization.[edit]BookkeepingforAccountsReceivableCompanieshavetwomethodsavailabletothemformeasuringthenetvalueofaccountreceivables,whichiscomputedbysubtractingthebalanceofanallowanceaccountfromtheaccountsreceivableaccount.Thefirstmethodistheallowancemethod,whichestablishesacontraassetaccount,allowancefordoubtfulaccounts,ormoresimply,allowance,astheoffsettoaccountsreceivable.Allowanceisacontraassetthatoffsetstheaccountsreceivableaccounttoderivethenetaccountsreceivabledepictedinthebalancesheet.Theamountoftheallowancecanbecomputedintwoways;throughtheanalysisbasedonsalesmethodandanalysisbasedonaccountsreceivablemethod.Thereasonacontraassetreceivableaccountisnecessaryistoadheretothematchingprincipleofaccounting,whichmandatesthataccrualbasiscompaniesmatchallrevenuesandexpenseswiththeperiodinwhichexpense,andcreditingtheallowancecontraassetaccount.Onceithasbeendeemedthataparticularaccountisuncollectible,itwouldbenecessarytotaketheaccountoffacompany'sbooksbydebitingallowancefordoubtfulaccountsandcreditingtheassociatedaccountsreceivableaccount.Thesecondmethod,knownasthedirectwriteoffmethod,issimplerthantheallowancemethodinthatallowsforonesimpleentrytoreduceaccountsreceivabletoitsnetrealizablevalue.Theentrywouldconsistofdebitinganuncollectibleexpenseaccountandcreditingtherespectiveaccountreceivable.Fortaxreportingpurposes,thedirectwrite-offmethodmustbeused;however,forfinancialreportingpurposes,itisnecessarytousetheallowancemethodbecauseitisaperiod'srevenuewithassociatedexpenses-afundamentalconceptofaccountingknownasthematchingprinciple.应收帐款（Accountsreceivable，又为应收账款）於会计原理上，专指因出售商品或劳务，进而对顾客所发生的债权，且该债权且尚未接受任何形式的书面承诺。该科目重点於对象为顾客，若非顾客，即撇开此科目适用。Factoringisawordoftenmisusedsynonymouslywithaccountsreceivablefinancing.Factoringisafinancialtransactionwherebyabusinesssellsitsaccountsreceivable(i.e.,invoices)atadiscount.Factoringdiffersfromabankloaninthreemainways.First,theemphasisisonthevalueofthereceivables,notthefirm’screditworthiness.Secondly,factoringisnotaloan–itisthepurchaseofanasset(thereceivable).Finally,abankloaninvolvestwopartieswhereasfactoringinvolvesthree.OBS:InEuropethetermFactoringtypicallymeanaccountsreceivablefinancing.Herethecorrectwordforthisarticleis:Americanfactoring.Thethreepartiesdirectlyinvolvedare:theseller,debtor,andthefactor.Thesellerisowedmoney(usuallyforworkperformedorgoodssold)bythesecondparty,thedebtor.Thesellerthensellsoneormoreofitsinvoicesatadiscounttothethirdparty,thespecializedfinancialorganization(akathefactor)toobtaincash.Thedebtorthendirectlypaysthefactorthefullvalueoftheinvoice.ReasonAcompanysellsitsinvoices,evenatadiscounttotheirfacevalue,whenitcalculatesthatitwillbebetteroffusingtheproceedstobolsteritsowngrowththanitwouldbebyeffectivelyfunctioningasits"customer'sbank."Inotherwords,itfiguresthatthereturnontheproceedswillexceedtheincomeonthereceivables.DifferencesfrombankloansFactorsmakefundsavailable,evenwhenbankswouldnotdoso,becausefactorsfocusfirstonthecreditworthinessofthedebtor,thepartywhoisobligatedtopaytheinvoicesforgoodsorservicesdeliveredbytheseller.Incontrast,thefundamentalemphasisinabanklendingrelationshipisonthecreditworthinessofthesmallfirm,notthatofitscustomers.Whilebanklendingoffersfundstosmallcompaniesatalowercostthanfactoring,thekeytermsandconditionsunderwhichthesmallfirmmustoperatediffersignificantly.Bankrelationshipsprovideamorelimitedavailabilityoffundsandnoneofthebundleofservicesthatfactorsoffer.Fromacombinedcostandavailabilityoffundsandservicesperspective,factoringcreateswealthforsomebutnotallsmallbusinesses.Forsmallbusinesses,theirchoiceisslowingtheirgrowthortheuseofexternalfundsbeyondthebanks.Inchoosingtouseexternalfundsbeyondthebankstherapidlygrowingfirm’schoiceisbetweenseekingangelinvestors(i.e.,equity)orthelowercostofsellinginvoicestofinancetheirgrowth.Thelatterisalsoeasiertoaccessandcanbeobtainedinamatterofaweekortwo,versusthesixmonthsplusthatsecuringfundsfromangelinvestmenttypicallytakes.Factoringisalsousedasbridgefinancingwhilethefirmpursuesangelinvestorsandinconjunctionwithangelfinancingtoprovidealoweraveragecostoffundsthanwouldequityfinancingalone.Firmscanalsocombinethethreetypesoffinancing,angel/venture,factoringandbanklineofcredittofurtherreducetheirtotalcostoffunds.Inthistheycanemulatelargerfirms.Aswithanytechnique,factoringsolvessomeproblemsbutnotall.Businesseswithasmallspreadbetweentherevenuefromasaleandthecostofasale,shouldlimittheiruseoffactoringtosalesabovetheirbreakevensaleslevelwheretherevenuelessthedirectcostofthesaleplusthecostoffactoringispositive.Whilefactoringisanattractivealternativetoraisingequityforsmallinnovativefast-growingfirms,thesamefinancialtechniquecanbeusedtoturnaroundafundamentallygoodbusinesswhosemanagementhasencounteredaperfectstormormadesignificantbusinessmistakeswhichhavemadeitimpossibleforthefirmtoworkwithintheconstraintsofabankline’scredittermsandconditions(i.e,covenants).Thevalueofusingfactoringforthispurposeisthatitprovidesmanagementtimetoimplementthechangesrequiredtoturnthebusinessaround.Thefirmispayingtohavetheoptionofafuturetheownerscontrol.Theassociationoffactoringwithtroubledsituationsaccountsforthehalftruthofitbeinglabeled'lastresort'financing.However,useofthetechniquewhenthereisonlyamodestspreadbetweentherevenuefromasaleanditscostisnotadvisableforturnarounds.Norareturnaroundsusuallyabletorecreatewealthfortheownersinthissituation.应收账款保理,指企业将应收账款按一定折扣卖给第三方（保理机构），获得相应的融资款，以利於现金的尽快取得。Abstract:Accountreceivableisthefundthatshouldbereceivedfromthepurchasingorlaborhiringentityforanenterprise’ssaleofitscommoditiesorproductsaswellasitsprovidingoflaborservice.Underthecircumstancesofmarketeconomy,usingitscreditstandingtoexertthelaborbenefactionisanunavoidablebusinessbehavior,whichmaybetreatedasamajormethodforenterprisestoenlargeitsbusinessandraiseitsmarketshare.However,bytheinfluencesofmarketplaceeconomicsystemandprojectmanagementaswellasengineeringconstruction,theAccountreceivableincreasesrapidlyyearbyyear,soastomakethedifficultiesinenterprise’scapitalturnover.Thosehardsituationsevenmadetheemployeescan’tgettheirfullpayofthesalary.Byanalysisofthecauseandtheadvantagesanddisadvantagesofit,thisarticleintroducedsomewayofhowtominimizetheAccountreceivable.关键词keywords：应收账款Accountreceivable；工程施工Engineeringconstruction；合同管理Themanagementofcontracts摘要：应收账款是企业因销售商品、产品、提供劳务等，应向购货单位或劳务单位收取的款项。在市场经济条件下利用自身的商业信用，施舍劳务是不可避免的商业行为，通过先施舍劳务可使企业更多地承揽业务、扩大市场份额，是企业提高市场占有率的必要手段。但是近年来由于市场经济体制及工程管理和工程施工过程中的种种原因，造成应收账款迅速膨胀，逐年增加，致使企业资金周转困难，甚至连工资都难以正常发放。本文分析了应收账款形成的原因及利弊，提出了如何减少应收账款的途径。关键词：应收账款；工程施工；合同管理