应收账款外文翻译(编辑修改稿)

应收账款外文翻译(编辑修改稿)内容摘要：

alance. The AAUP Statistical Survey reported averages between percent and percent for the fiscal years 1992 through 1995. Credit Department Monthly Report. This is a summary report that helps management monitor the monthly accountsreceivable status and collections activities. A typical report would include current month and prior month balances for accounts receivable, total collections, and total sales. Additionally, some ratios might be included, such as the average collections 3 period. Bad debt parison would include bad debt writeoff for the current month, fiscal year to date, and last fiscal year to date. Finally, a summary of the number of accounts and balances in each aging category should be included. There is no universal, or standard, format for this type of report. For a credit department monthly report to be truly effective, it must be tailored to the needs and reporting capabilities of each individual press. The idea of this report is to provide management with a onepage summary of collection results each month. The percentage ratios (A/R as percentage of sales, bad debt as percentage of sales, and bad debt as percentage of A/R balance) are only useful when pared to industry averages (such as AAUP statistics) or to historical data for your particular university press. Average collection period, on the other hand, has to be analyzed on a pressbypress basis because of differences in publishing programs and in the allocation of sales among types of customers that may have different terms of payment. An overall parison to industry averages may or may not be helpful in analyzing a press39。 s average collection period. When analyzing accounts receivable it is important to remember that there are no universal standards for measuring accounts receivable and collections. Each press must evaluate its own situation and develop individual internal trends and goals. It is, of course, helpful to review AAUP averages to assist in your internal evaluation. How ever, one must remember that AAUP and other industry averages are only averages and should never be considered the ideal. Also, when performing internal analysis it is important to take cyclical sales patterns and unusual events into consideration and to take caution to measure accounts receivable and collections results with similar periods. Credit Management and Bad Debt Press management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a certain point, nor should an organization strive for no bad debts. Each press must develop its own level of satisfaction and its own fort zone in order to know when and on which accounts to concentrate collections efforts. Likewise, each press must develop its own level of fort in determining when to sell to new accounts. It is important to。