1. Interest receivable rose from ￡858,000 to ￡3.78m.

2. Conceptually, accounts receivable management has two separate aspects.

3. Accounts receivable management requires striking a balance between the cost of extending credit and the benefit received from extending credit.

4. Marketable securities, accounts receivable, and inventories are continually being converted into cash in the normal course of business.

5. Intel converted part of the delinquent accounts receivable to a loan last fall.

6. Your average accounts receivable at any one time are ￡2 16,000 which means they are outstanding for an average of 67 days.

7. Turnover Turnover comprises amounts receivable for invoiced sales, exclusive of value added taxation and similar levies.

8. Current assets, particularly accounts receivable and inventory, often represent the largest single category of asset investment for many firms.

9. It is possible to use accounts receivable as collateral for short-term loans.

10. First, they provide financing of accounts receivable for borrowing firms.

11. Accounts receivable may be pledged, assigned, or factored as a means of obtaining short-term loans.

12. Adds an accounts receivable symbol to your workflow flowchart.

13. Analysed the reason that enterprise an account receivable forms.

14. Follow up account receivable in accorandce with project process.

15. Indirect quotation price method, also known as accounts receivable.

16. Monthly Account Receivable Reporting to Top Management.

17. The percentage loaned is again a function of the credit rating of the borrower and the quality of the accounts receivable.

18. A blanket lien is the least complex arrangement and is comparable to pledging accounts receivable.

19. Because of this, factoring is the most expensive form of accounts receivable financing.

20. The financial administrative functions include budgeting, accounts payable, accounts receivable, general ledger, payroll and personnel.

21. Tuft's hospitals are heavily indebted to National Century,() which lends money secured by hospital equipment and accounts receivable.

22. Here one finds a listing of assets such as marketable securities, accounts receivable, and inventories.

23. The four major categories of cur-rent assets held by most firms are cash, marketable securities, accounts receivable, and inventory.

24. Interest expense will also be reduced since there will be a lower level of accounts receivable to finance.

25. Be constantly aware of how inflation discounts your accounts receivable.

26. Short-term loans are commonly employed to finance inventory and accounts receivable.

27. However, a tighter policy should result in higher quality of accounts receivable and hence reduce bad-debt losses.

27.

28. The asset received in exchange for goods delivered or services per-formed is most often cash or an account receivable.

29. Firms that offer trade credit must finance their outstanding accounts receivable.

30. Photographs, a sketch plan and any police accident report book are receivable in evidence at trial.

31. Responsible for sales contract and receivable.

32. Accounts receivable tracks customers who buy on credit.

33. Meanwhile amount of the relevant reinsurance reserves receivable.

34. Nort : Interest receivable generates profit and cash.

35. Accounts Receivable are often classified as current assets.

36. Direct post or transfer transaction to account receivable.

37. We have a lot tied up in accounts receivable.

38. Accounts Receivable Money owed to the company by its'customers.

39. Moreover, the author insists that the quality of toll right is collective receivable account.

40. Provision for bad debts may be set up on accounts receivable.

41. Trade accounts receivable are reported at the amounts management expects to collect from outstanding balances.

42. Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.

43. Neither should we credit the accounts receivable controlling account in the general ledger.

44. Incremental analysis and decision method of credit policy is an effective method to improve the level of accounts receivable management.

45. Which opened a new repayment bills , including bills and notes receivable opened.

46. The supply of raw material, billet and scrap, the processing period and the receivable period are all covered under the supplier credit arrangements.

47. The credit-sale increasingly becomes a competition measure of income increasing and market occupation for enterprises, so many of them are on the ground with high receivable account.

48. Bad Debt A loan or accounts receivable that is unlikely to be repaid.

49. Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.

50. Service definition is Excellence employs structuring short-term financing tools in the commodity transaction on the basis of goods ownership, inventory , prepayment, and receivable account.

51. Accounts receivable are amounts currently owed by customers who have purchased goods and services on short-term credit.

52. SPV is a typical shell company and its goal is legally financing body. Lawmaking of SPV are various in countries and "Convention on Assignment of Receivable (Convention)".

53. Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

54. The receivable account is then credited when the cash is received.

55. CeBuSoft Accounting Information System - Accounts Payable, Accounts Receivable, Inventory System and Bank Reconciliation.

56. The cash dividends or bond interest already announced of issuance as contained in the paid account shall be separately confirmed as Account Receivable.

57. Part Two: The legal issues on the assignment of account receivable.

58. Therefore, accounts receivable from customers are classified as current assets,(sentence dictionary) appearing in the balance sheet immediately after cash and short-term investments in marketable securities.

59. A promissory note is regarded as notes receivable for the payeenotes payable for the maker.

60. On the other hand, as short-term right of creditor, management of accounts receivable is a part of financial management, which must affect the choices of debt structure.

61. Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.

62. Are accounts receivable maintained independently of cash receipts and disbursements functions?

63. Sales support: quoting, order processing and follow up, account receivable check - up and recovering, customer services, etc.

64. So, they should be recorded in other ledger accounts, such as Office Supplies and accounts Receivable.

65. Whenever an account receivable from a specific customer is determined to be uncollectible, it no longer qualifies as an asset and should be written off.

66. Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.

67. Self-liquidation trade finance refers to the structural short-term finance that the bank gives for advance payment, stock-in-trade and account receivable of enterprises.

68. The turnover velocity of the receivable account is an index deserving great concern in credit grading in enterprises.

69. To cooperate the Financial Majordomo to check Accounts receivable and Advance Payment at the end of the month.

70. A dingle monthly total is posted to Accounts Receivable and Fees Earned in the general ledger.

71. Whereas, during the two-year period before default happened, the default probability has high relevance with profit earning capability, cash flow and receivable turnover.

72. In the Operating Activities section of the indirect SCF , why do you subtract an increase inr an asset account such as Accounts Receivable?

73. A promissory note is as notes receivable for the payee and notes payable for the maker.

74. The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.

75. Valuation shall take into account all forms of remuneration, including any premiums, fees, commissions and interest receivable.

76. It removes the possibility that accounts receivable will be inflated away.

77. Receivable account is an item of corporation's financial investments with the purpose of expanding sales.

78. This means that certain checks you expect may run late this month, such as an insurance policy check, financial aid check, child support payment, loan, accounts receivable from clients, and so forth.

79. This shall include purchasing, accounts receivable, cash sales, accounts payable, credit control, costing, ledger and payroll.

80. When taking an active part in market competition, enterprises should strengthen the guard and supervision of receivable account and deal with the relationship between risk and profit well.

81. But the content of credit asset is very broad, specifically including housing mortgage loan, infrastructure project loan, auto loan, lease and trade receivable income, credit card receivable, etc.

82. The pledged accounts receivable may not be transferred, unless otherwise agreed upon by the pledgor and the pledgee through consultation.

83. In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable , accounts receivable, merchandise inventory and prepaid expense.

84. For example , a company's allowance for bad debts from accounts receivable may substantially increase even though the company's bad debt write-off experience has become much better.

85. Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?

86. Second, accounts receivable and inventory may not be truly liquid.

87. The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.http://

88. As regards money incurred form the alienation of accounts receivable, the pledger shall use it to fulfill the obligee's rights in advance, or submit it to a competent authority for keeping.

89. And purchase still the material in carry back road, but plan enter receivable in road goods and materials (material) .

90. This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.

91. Chapter one analyzes the concept and types of receivable account.

92. Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.

93. It is an effective financing method to use the accounts receivable to finance as it can solve the contradiction between the accounts receivable and operation capitals of the sellers.

94. Check receivable with customers as well as coordinate with financial department and business department and track.

95. Corporate accounting departments should timely accounting, accounts receivable reflect the situation correctly.

96. Hereinto, the management of receivable accounts is not a negligible part.

97. Thus an account does not change the net realizable value of receivable in the balance sheet.

98. Assets include cash, accounts receivable, inventory, property rights, equipment and patents.

99. By now if the massive funds piled up in the receivable account funds, should bring to the enough attention.

100. The receivable turnover in days expresses in how many days the account receivables were collected during the past year.

101. Reconcile computer generated subsidiary ledger balance of all receivable against general ledger balances.

102. Receivable account is a common enterprise business credit promotion way, and if it stays in the account and can not be claimed back, it surely will influence the enterprise business benefit.

103. It is your unrealized revenue and expenditure plans and other list receivable and accounts payable, and can you pay in the future should be made payable and receivable processing accordingly.

104. Modem international factoring is an integrated financial service, which involves trade financing, collection of accounting receivable, maintenance of the sales ledger and credit security.

105. Accounts receivable are treated as a current asset on a balance sheet.

106. The amount of money receivable shall enter into his pension account and special account in Program B.

107. Therefore, the enterprise accounts receivable management research becoming increasingly important.

108. Average Collection PeriodThe average amount of time required to collect an account receivable.

109. In addition to cash, current a ets typically include temporary investments in marketable securities , notes receivable, accounts receivable, merchandise inventory and prepaid expe e.

110. The emphasis is how to establish the management system of accounts receivable and finacial date flow, chapter 4, conclusion, summing up the main achievement, innovations of the paper.

111. Since the note becomes a contingent liability, the amount will be credited to Notes Receivable Discounted.

112. The interest receivable counting is an important aspect in bank accounting .

113. In the mean while, it shall write off the amount of the relevant receivable reinsurance reserve.

114. Establish annual, quarterly, monthly or weekly sales plans and prioritise and schedule own activities so these targets are met and make sure punctual account receivable.

115. Accounts receivable arise when a business sells goods and service on credit.

116. Responsible for achieving the sales target and key business index: sales, profit, growth and account receivable cage.

117. The article analyzes the cause of account receivable and pose relational polices.

118. The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers.

119. A periodic report showing all outstanding receivable balances , broken down by customer and month due.

120. In modern market economy, it is a kind of common trade form to sell on credit , and has already been regarded as the immediate cause why the account receivable produces.

121. These can include Accounts Payable and Receivable spreadsheets for GST and wages returns for DED.

122. At present, the export account receivable and the transfer revenue of expected intellectual property right can be taken in the major assets to issue securities.

123. Note receivable of $ 5 collected by bank ( credit memorandum ) was not record in cash receipts journal.

124. The article analyzes the main reason of forming receivable account and management goal, as well as main approach and measure to strengthen receivable account management.

125. Confirm the account record with sales department monthly. Control the receivable account bad debts.

126. We think, receivable Zhang money can be in short - term inside get bigger improvement, and won't exasperate.

127. It is responsible to audit all departmental accounts receivable and accounts payable.

128. The ratio is computed by dividing annual net sales by average accounts receivable.

129. Maintain subsidiary ledger for accounts payable, accounts receivable, construction in progress , fixed assets, inventory etc.

130. With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.

131. Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.

132. The average amount of time required to collect an account receivable.

133. Using data from Exhibit 12-1 and Exhibit 12-2, we can compute Solarwind Corporation's receivable turnover and receivable turnover in days AS follows...

134. The amount of notes receivable is, of course, equivalent to that of notes payable.

135. Interest receivable by the seller on the performance and settlement date shall be paid to the seller by the buyer together with the transaction price.

136. Long - term notes, accounts receivable and overdue charges that due beyond one year or one operating cycle.

137. This method is sometimes called the balance sheet approach, because the method emphasizes the proper balance sheet valuation of accounts receivable.

138. S : Exactly! OK , point number two. I'm also concerned about accounts receivable and payable.

139. The basic calculation method and the accounting electrical calculationization basic method for the difference between enterprise accounting income and receivable tax income are introduced.

140. Because we believe the performance of the company is not good enough to be financed, and there still some problems of management and financial especially the receivable turnover .

141. The issuing bank note company was printed in middle of the top border and the phrase RECEIVABLE IN PAYMENT OF ALL PUBLIC DUES. was printed in the middle of the bottom border.

142. The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful Accounts.

143. A valuation account or contra-account relating to accounts receivable and showing the portion of the receivables estimated to be uncollectible.

144. A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers a separate account for each credit customer.

145. According to an investigation, China's enterprises accounted for accounts receivable liquidity ratio of more than 50%, far higher than the developed level of 20%.

146. Accounts Receivable in the subsidiary ledger at the end of mouth must be equal to the balance of Accounts Receivable control account .

147. To record the portion of total accounts receivable estimated to BE uncollectible, the following adjusting entry should BE made at January 31...

148. It's very important that correctness of accounts receivable analysis for disclosing accounts receivable management and strengthening active assets management.

149. We shall use accounts receivable factoring in accounts receivable management to reduce the risk of the accounts receivable.

150. IF a company makes most of its sales for cash, the amount of its accounts receivable will be small in relation to other assets.

151. They wouldn't know, Mr. Yamamura, I'm talking about non - notification accounts receivable assignments.

152. The Bank started to provide import refinance, outward remittance financing for import, export and import bill advance, accounts receivable financing and forfeiting.

153. The commonly used turnover ratios are receivable turnover, inventory turnover, and other relative indicators.

154. Accrued interest receivable generated by notes and past - due accounts receivable.

155. Companies which product unsalable inventory decline, asset impairment and increase in accounts receivable and so on.

156. The Sub-Committee also recommended that the net interest payable or receivable and revaluation gains or losses on interest rate swaps should be included in the Currency Board Account.

157. Receivable account is a kind of claimable income by selling goods in stock on credit, through which enterprises can promote their market share and increase profit.

158. This article makes research about decision-making on cost of receivable account funds and stock, and discuss about howto reduce operation cost, dodge the risk and enhance benefit.

159. Prepare receivable account timely analysis and detail report and all relevant receivable account analysis report monthly.

160. How to guard and supervise the receivable account has been an important part of enterprises' management.

161. Be responsible for management of account payable and account receivable.

162. This entry will debit Cash and credit Accounts Receivable -- Solarwind Company.

163. Another indicator related to receivable turnover is the receivable turnover in days, or called average collection days, which is a variation of receivable turnover.

164. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

165. And three respects about accounts receivable are appraised to the financial result, which are net profit and interest expenses, cash flow and profit quality, accounts receivable and assets quality.

166. Note receivable of $5 collected by bank was not record in cash receipts journal.

167. This approach of estimating uncollectible accounts receivable as a percentage of credit sales is easier to apply than the method of aging accounting receivable .

168. Financing system of accounts receivable pledge coexist the risks and opportunities because of this reason.

169. The following illustration shows the net realizable value of Solarwind Company accounts receivable before and after the write-off of the account receivable from XYZ Company...

170. Accounts receivable turnover and inventory turnover are two financial ratios we often use.

171. Sales accountant clear accounts receivable base on the cash receipts.

172. Management has two conflicting objectives with respect to the accounts receivable.

173. In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.

174. To manage account receivable efficiency is of momentous significance on improving the competitive power and saleroom of market.

175. However, with the development of the trade credit, a serious problem of accounts receivable emerges.

176. Additional, because major client is old client and agential client, because this is receivable, Zhang money won't decrease.

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

177. Wish you will love and make progress everyday!

178. In summary, employees who maintain the accounts receivable subsidiary ledger should not have ACCESS to cash receipts.

179. Oversight of cash management, including accounts receivable and accounts payable.

180. K & W's investment in accounts receivable and inventories has decreased 20 %.

181. Similar to receivable turnover, the inventory turnover also tells us the speed of fund turnover and the liquidity.

182. Work closely with General Cashier section and Account Receivable section.

183. Notes receivable represent mainly bank acceptance bill received for sales of goods and products.

184. Current assets such as accounts receivable or prepaid rent are not included in the intangible classificatory ion, even though they are lacking in physical substance.

185. A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.

186. Efforts have been made to explore possibilities of providing lease financing and accounts receivable financing.

187. Receivables and prepayments include notes receivable , ac - counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc.

188. Then the necessity of strengthening the management of account receivable is exemplified.

189. The unpaid balance of a loan that a lender writes off as a bad debt. Accounts receivable that will likely remain uncollectable and will be written off.

190. The rap oil - based lubricative additive is biodegradable and environment receivable lubricant.

191. 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.

192. Generally, sales produce some cash inflows from customers, including both cash sales and collections of the accounts receivable from credit sales.

193. Accounts receivable is a contractual claim. In essence, the system of the pledged accounts receivable is a secured creditor to another creditor of the implementation.

194. One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.

195. Down anorak on allocation a gray administration is the cede of the fashionable dress jeans is actual receivable bout well.

196. The receivable subsidiary ledger is the main device for ensuring that the company collects from customers.

197. If some enterprises need to control over the purchase budget(), they can use the "commitment item" in the receivable accounts module of SAP.

198. It serves to reduce the accounts receivable to their net realizable value in the balance sheet, as shown by the following illustration...

199. A past - due receivable is a candidate for write - off as a credit loss.

200. Following, the overdue account receivable of enterprises is increasing constantly, a large number of bad debt, bad account engulf the anticipated profits of enterprises.

201. The buyer reserves the right to offset any receivable it may have with the supplier against the sums that it may owe the supplier with respect to the performance of the purchasing contract.

202. The investment in accounts receivable results from a firm's credit sales, and its level indicates the extent to which its credit and collections policies are used to stimulate sales.

203. The management of the receivable account can be divided into the pre -formation management and the post-formation management.

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

205. Overdue accounts receivable bear interest with reference to the Hong Kong dollar prime rate.

206. The immediate cause of account receivable is an account sale, the existence of account receivable increases the ventures of the enterprise.

207. To write off an account receivable is to reduce the balance of the customer's account to zero.

208. Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average balance of accounts receivable.

209. Accounts receivable comprise the largest financial asset of many merchandising companies.