浅议应收账款分析(Analysisofaccountreceivable)

浅议应收账款分析（Analysis of account receivable）

Analysis of accounts don't waste new tears for

old sorrow! You must be experienced in everything you do now,

except for your wife. There are no 100 points for the other half,

only 50 for two people. Accounts receivable refers to the

enterprise due to the sale of goods, services and other business,

should receive money collected labor units or enterprises to

purchase, is caused by the sale of goods and services and other

business activities of the creditor's rights, including price

and purchase goods enterprises to advance the sale of products,

goods, materials, services and so on should charge the debtor's

transport fees etc.. Generally speaking, when enterprises sell

goods, they prefer to offer cash discount to recover the sales

cash instead of selling on credit. However, with the gradual

establishment and improvement of market economy, and the

increasingly intense market competition, forcing most

companies have to each other to provide commercial credit, to

credit in the form of sales of goods, and accounts receivable.

The increase of enterprise accounts receivable also has its

disadvantage: first, it will slow down the capital turnover of

enterprises; two, inevitably, some bad debts will not be

brought back. This requires enterprise managers must pay

attention to the analysis of accounts receivable. Minimize

losses caused by uncollectible accounts receivable. Accounts

receivable analysis mainly includes the following aspects:

First, the total amount of accounts receivable and turnover

analysis

(a) accounts receivable is the enterprise normal trading and

customer credit have not occurred in the settlement of your

account

Factors affecting the size of enterprise accounts receivable

are: 1., competition in the industry. Every enterprise in order

to enable itself to win in the fierce competition, and expand

the sales of goods and achieve better economic results, they

have to attract customers with a certain preferential terms.

Credit sale is an important means to achieve this goal. As a

sales agent, in order to attract customers and expand sales,

they are willing to provide commercial credit to buyers. So the

competition between enterprises is more intense, more

extensive use of credit, credit sales units to provide more

occupation in terms of accounts receivable assets is greater.

2. sales scale. The size of enterprise receivables depends on

the sales scale of the enterprise. Business daily sales of goods

in the market more occupied in various stages of turnover of

current assets assets is bigger, because the accounts

receivable is an important stage of turnover of current assets,

so there is no exception will increase with the expansion of

sales. 3. enterprise credit policy. The credit policy of

enterprise mainly refers to the credit standard and the credit

period of an enterprise. When the enterprise credit duration,

the discount rate is low, the enterprise accounts receivable

occupy the amount of assets will increase, sales increase;

conversely, the enterprise provides the credit period is short,

the discount rate high occupancy accounts receivable in the

amount of assets will be reduced, but sales will be affected.

In addition, there are enterprise products in the market demand,

product quality, seasonal changes and other factors, will also

affect the amount of accounts receivable.

(two) the analysis of the receivable turnover can be done by

calculating the receivable turnover index

Accounts receivable turnover refers to the ratio of net sales

to average receivables. It can measure the ability and speed

of an enterprise to recover its credit account for a particular

period. Its calculation formula is as follows: accounts

receivable turnover two, net credit income / average accounts

receivable.

In the formula, the net income should be molecular credit,

namely commodity sales revenue deduct the balance of cash

income, sales discount after discount. Because accounts

receivable are caused by credit, the average accounts

receivable in the denominator is the average of the accounts

receivable balance and the year-end accounts receivable

balance at the beginning of the year. The higher the value of

the index, the greater the amount of money it will take back

in a year, which means the shorter the average time it takes

to recover the account receivable and the quicker the account

receivable will be recovered. Otherwise, the working capital

of an enterprise is too sluggish to influence the normal capital

turnover of the receivable.

Because of the general accounting statements in foreign

enterprises rarely credit and cash sale figures to reflect, so

in the analysis of accounts receivable, often need to go further

to collect the relevant data to calculate net credit sales. In

addition, in order to understand the changing trend of the

receivable turnover of an enterprise, a comparative annual

account receivable turnover trend analysis table (see the

following table) can be compiled.

The table shows that the enterprise accounts receivable

turnover rate is steadily improve, five years ago by 3,

increased to 5.2 in 1999, according to the credit policy and

trade policy has been significantly improved, accounts

receivable turnover rate.

The days receivable turnover is also one of the receivable

turnover index. It represents the amount of time that an

enterprise obtains the power from the accounts receivable to

the amount taken back and converted to cash.

The calculation formula is as follows: accounts receivable

turnover days =360 days / in the accounts receivable turnover

rate, accounts receivable turnover days and no certain

standards, it is difficult to establish an ideal basis for

comparison, but the turnover time of days required less. The

fewer days needed, the more annual turnover of receivables will

be. How much is the receivable turnover date of an enterprise,

and it should be made according to the policy of the enterprise

and the standards set by the same industry. In addition, an

enterprise accounts receivable turnover rate or average

turnover days may also exist due to some special factors, such

as sales, selling conditions change or installment influence,

sales policy for the normal credit competition, price level

changes, or accounts receivable credit policy change, develop

new products and so on, will both influence the changes accounts

receivable turnover rate or the average turnover in days.

Strictly speaking, accounts receivable turnover or average

turnover days only represent an average of all accounts

receivable, it is really difficult to fully understand the

overdue accounts of all accounts receivable.

Two, accounts receivable management and bad debt readiness

analysis

In order to strengthen the management of accounts receivable

and increase the turnover speed of accounts receivable, the

enterprise accounts receivable should be cleaned up in time and

prepared for bad debts. According to international accounting

standards, more than 2 years of age in accounts receivable

should be regarded as bad debts. The domestic enterprise

financial system provides that more than 3 years of

uncollectible accounts receivable are regarded as bad debts.

At present, in western countries, it is generally accepted, but

also the most commonly used credit period is 30 days, once the

credit period is determined, both buyers and sellers should

strictly enforce. In our country, although the parties agreed

to the credit period, but because of the phenomenon of serious

arrears between enterprises, enterprises lack of liquidity, in

fact, there are not many enterprises to keep promises.

(a) the aging analysis

Aging analysis of accounts receivable in arrears is based on

the length of time to segment a method to estimate the loss of

bad debts. The method of analysis can be seen in the following

table.

Through the analysis of the aging of receivables in different

period were determined in the bad debt provision rate. Default

time is short, then the rate can be lower, the length of arrears

is relatively high, the more than three years may be fully

mentioned. In addition, the clearing accounts receivable,

accounts receivable balances for larger, better than the old

new accounts can be used to determine the principles of

repayment object, took place first, pay first. Through the

above methods can promote enterprises to take effective

measures.

(two) adopt the method of account receivable balance percentage

to prepare bad debts

China's current industry financial accounting system,

according to the accounts receivable at the end of the balance

of 3%o 5%o a provision for bad debt preparation. In this way

each year at the end of the bad debts and the balance of accounts

receivable balances match, to maintain a certain provision

ratio, and in the balance sheet for the total net assets, avoid

the asset inflated, comply with the principle of prudence. But

there are also some shortcomings: first, the annual bad debt

loss costs are not corresponding to the actual bad debts of the

enterprise, nor correspond to the credit sales of the year, and

the amount is difficult to understand. Secondly, we can not

avoid the volatility of bad debt losses caused by the

contingency of bad debts, which directly affects the stability

of the results of operation in each year.

(three) the percentage method of credit sales, focusing on the

correctness of the income statement, and the loss of bad debts

for each year matches the income of the current period

The starting point is that the loss of bad debts is directly

related to the sale of credit, and the estimated loss of bad

debts should be calculated by multiplying the proportion of net

sales on a certain basis. Therefore, based on credit is the

percentage of net credit sales, it reflects a period number,

number is the number of times of bad debt losses based on the

calculated estimates that the current should be provision for

bad debts amount. The advantage is that, regardless of the

actual bad debts occurring in each year, as long as the revenue

from credit operations fluctuates little, the cost of bad debts

will remain stable. This method is simple, easy to understand,

but there are also some disadvantages: first, the "bad debts"

account together accounting for the period of bad debts, the

amount of the actual bad debt losses incurred and confirmed

before bad debt recovery, but at the end of the semester, and

are not adjusted, can respectively reflect various periods of

bad debts the amount, so that the balance of the account is

difficult to understand, and even make the user balance sheet

of misunderstanding. Second, the starting point of the

percentage of credit sales is the amount of credit transactions

that occur during this period, rather than follow up on the sale

of credit. If a credit business amount of the current period

had been recovered in this period, the business risk does not

exist, but the percentage of credit does not consider these,

still in the final amount of the provision of certain provisions

for bad debts.

Three, how to reduce the loss of accounts receivable?

Under the market economy condition,

In business dealings, there is a risk of bad debts on sale of

goods. To minimize the risk of bad debts and bad debts occur

when not to cause the production and operation of enterprises

and financial difficulties, will advance according to the

provisions of the proportion of bad debts provision, in the

actual occurrence, and bad debts has been put off. Bad debt

reserve analysis is mainly to understand whether the bad debts

are prepared according to the required extraction ratio, and

the amount of bad debts canceled in the bad debts reserve

account for the bad debts should be canceled during the year.

Therefore, the receivable account is an important item in the

current assets, and its amount directly influences the capital

turnover of the enterprise. The important duty of the

accounting department is to collect the accounts receivable as

soon as possible through the analysis of the receivable

accounts, reduce the bad debts, and minimize the loss of the

accounts receivable. First, according to the market situation,

competitors' ability and enterprise product quality, establish

reasonable credit conditions; two, the corresponding accounts

receivable strict management, adopt better receivable policy.

The most ideal collection strategy is not only to recover the

payment, but also to maintain a good relationship between the

enterprise and the customer, and reduce the cost of the

collection. It is difficult to do in the actual work, but the

enterprise managers can correctly and scientifically account

receivable analysis, gradually move towards this goal, in order

to speed up the turnover rate of accounts receivable, reduce

the loss of bad debts, create better economic benefits for

enterprises.

Because our company cross industry comparison, manufacturing

industry, service industry and trade have, we should make clear

analysis of accounts receivable is what, accelerate the

turnover rate, reduce capital loaning, reduce financing

activities. So my train of thought is:

I. General Analysis

1., find out the number of points to be analyzed, and conduct

overall analysis, such as some conventional financial

indicators analysis: accounts receivable turnover, accounts

receivable Conduct

Explain, roughly speaking.

2. compare the overall trend, such as the comparison with the

same period of last year, and the number of the beginning of

the year, using the graph to show the trend of the receivable

changes in these nodes.

3., the receivable turnover and turnover days are compared with

the vertical trend, indicating that the level of accounts

receivable is not only reflected in a single value, but also

with credit sales

Comparative analysis.

Two. Industry analysis

1. accounts receivable balances were the top three industry

which composed of the pie chart; the industry accounts

receivable is also what are the big customer, before the

election of three (to get information from the marketing

department), find some industry rules from these large arrears

accounts of customers, what industry customers in general what

nodes easy payment, summed up the reason.

2.. Summarize the marketing department of these accounts

receivable, look at the change trend of accounts receivable of

each marketing department, in the month of this year.

Three, financial analysis of the impact of accounts receivable

(a) aroused

Compared with the 1. profit rate of loaning project, select

several large loaning project are analyzed; if you really want

to prefer loaning, high profit project pad

To give up projects with low profitability.

The relationship between 2. loaning quantity and time. This is

also a few large loaning project, underwritten this trend

analysis for several months, prefer loaning the short duration

of the project.

3. of the estimated monthly number for the loaning, many

industries occupied loaning interest.

(two) the opportunity cost of funds formed by the accounts

receivable

Financial management can be used to calculate the formula: the

average balance of accounts receivable * * variable cost rate

* capital cost ratio (same time bank deposit interest rates)

(three) is the proportion of total assets receivable in the

balance sheet the largest? Although the current ratio and the

quick rate are reasonable, proper attention should be paid to

the receivable due to the temporary failure to pay back the

accounts receivable.

Four, suggestions

In addition to the credit rating assessment, the receivable

interest expense should be assigned to the market department,

so as to better promote the return of accounts receivable.

We look at, please pointing pointing! Thank you！！

Landlord gave us a train of thought and outline, useful for

practice, we add to it, I suggest:

1, increase the analysis of accounts receivable bad debt

accounts receivable bad debt to see what (which business, which

department, which project manager, which customers, which area,

which time, etc.) and the proportion of the size, this is the

main;

2, to increase the risk of business transactions in the accounts

receivable analysis"

3, increase the receivable collection effect analysis

Analysis of accounts receivable, also pay attention to analyze

and summarize the legal effective information, such as

effective signature on the bill, delivery order, purchase and

sale contract, for such evidence can not be achieved, to analyze

its reason.

If legal means are used to recover arrears, it is reasonable

to estimate the amount of the expenses and whether it is worth

the legal means.

The purpose of accounts receivable analysis is to expand sales

on the one hand and accelerate the return of funds on the other.

For the return of funds, to illustrate the focus of the next

step of putting the customer, so the aging of accounts

receivable is very necessary. For overdue customers, make the

collection policy under the condition that the bill is correct,

and urge the salesman to collect the arrears.