河北科技师范学院毕业论文文献综述题目：应收账款完成人：张从改指导教师：毛久智学院：财经学院专业、班级：财务会计教育专业0805班学号：0751080536完成时间：2009年12月18日AccountsReceivableAuthor:M.ElizabethHaywood,Donald.IntroductionAccountsreceivableconsistsofmoniesduefromcustomersasaresultofanorganization'snormalbusinessoperations.Themanagementofaccountsreceivableisanextremelyimportantfunctionsincethecollectionofoutstandingreceivablesrepresentsthesinglemostimportantsourceofcashforallorganizationssellinggoodsonopenaccount.Becauseoftheimpactthataccounts-receivablecollectionshaveoncashflow,itisimportantthatresponsibilityfortheday-to-daymanagementofcreditandcollectionsactivitiesbedelegatedtoasingleindividualwithintheorganization.AccountsReceivableasaCurrentAssetOnthebalancesheet,accountsreceivableisreportedasacurrentassetandisconsideredpartofanorganization'sworkingcapital.Asacurrentasset,accountsreceivableisexpectedtobeturnedintocashwithintheannualoperatingcycleofabusiness,whichformostbusinessesisgenerallyconsideredtobeoneyearandcorrespondstothetwelve-monthfiscalyearusedforfinancialreportingpurposes.This,however,doesnotimplythatitshouldtakeoneyeartocollectindividualreceivablebalances.Inthecaseofauniversitypress,accountsreceivablerepresentsamajorcomponentofcurrentassets,workingcapital,andcashflow.Theothermajorcomponentsofauniversitypress'sworkingcapitalarecash,short-terminvestments,andinventory.Asacomponentofworkingcapital,accountsreceivablemustbecarefullymanagedinordertobeturnedintocashasquicklyaspossibleandtoavoidbecominguncollectible.Althoughaccountsreceivableisreportedasacurrentasset,itmustbecarefullyvaluatedandreportedbecauseuntilthereceivableiscollected,itcannotreadilyassistwiththepayingofcurrentobligations.AccountsReceivableandCollectionsReportsBecauseofthesignificanceofaccountsreceivableitisimportantformanagementtoreceiveperiodicreportsthatbothmeasuretheeffectivenessofcollectionactivitiesandinformoralertmanagementofproblemaccounts.Ideally,reportsshouldbegeneratedonamonthlybasis,butdependingonthesizeofthereceivablebalanceandcollectionsstaff,theissuanceofsuchreportsmayrangefromweeklytoquarterly.Thisflowofinformationisnecessarysothatmanagementandcollectionsstaffcandeterminewhethercurrentcreditandcollectionspoliciesandproceduresareworking,orwhetheranyofthepoliciesandproceduresneedtobechangedtomoreeffectivelycollectoutstandingreceivables.Additionally,thecollectionsstaffneedsinformationsothatcollectionactivitiescanbeprioritized,problemaccountsisolated,andoutstandingbalancescollected.AnalysisofAccountsReceivableandCollectionsAnumberofmethodsareusedtomeasureaccounts-receivablebalancesandtheeffectivenessofcollectionpoliciesandprocedures.SomeofthemorefrequentlyusedmethodstoanalyzeaccountsreceivableandcollectionsincludeA/RatYearEndasaPercentageofTotalSales.Thisratioiscomputedbydividingthefiscalyear-endA/Rbalancebyfiscalyearnetsales.TheAAUPStatisticalSurveyreportedaveragesbetween21.6percentand23.0percentforfiscalyears1992through1995.Thisratiocanalsobecomputedatanytimeduringtheyear;however,togetameaningfulratio,theA/Rbalancemustbedividedbynetsalesforthemostrecenttwelvemonths.AverageCollectionPeriod.Thisratioisanindicationoftheaveragenumberofdaysrequiredtoconvertreceivablesintocash.Ideally,thecomputationshoulduseamonthlyaverageofreceivablesandincludeonlycreditsales.Amonthlyaverageofre...
