关于应收账款外文文献和文献中文翻译

上海财经大学浙江学院毕业设计(论文)外文翻译

译文：

会计帐户应收账款(AR)

侯赛因·Pashang瑞典延雪平大学

文摘:

治理工商管理财务报表的质量是一个关键问题。经过痛苦的经验与实践的表外会计、应收账款(AR)的概念越来越多地得到了管理层的注意。这种关注的原因之一是,可以使用基于“增大化现实”的技术,高度灵活的方式,来影响底线和债务/股本比例。

本研究的目的是,通过必要的信息披露和其他一些会计原则和客观性等思想, 重要性、匹配和公允价值批判分析中使用的技术评估和测量的基于“增大化现实”技术。

关键词:会计确认、会计应收账款、会计披露。

1.介绍

账户操作的概念,包括“收益管理”,主要是附加的损益表的项目。例如,科普兰(1968)集中在收入报表和观察到管理影响净利润的大小有目的地。按照构建三个“否则”不利于收入的概念,“收益极大化者”和“收入smoothers”他把收入作为管理中心的研究重点。值得注意的是,盈余管理的概念,表示一个特定类型的会计实践,把注意力只在损益表。然而,账户操作可能分类上的实践,这些相关的平衡负债表和损益表分类。这些类型的操作不是文学中描述。也许,这个缺点的原因应该与复杂的会计技术有关,应用于促进盈余管理。

一项研究由理查森et al .(2002)表明,盈余管理主要是根据收入确认,包括基于“增大化现实”技术。他没有表明,使用基于“增大化现实”技术的方式来操纵帐户。观察的会计违规和会计错误当局要求重述或修正的年度报告。AR-related重述的原因应该与所需的“盈余管理”,包括操作的资产负债表和损益表。

看起来,“收益管理”是在路上被安放“管理帐户”的概念。新概念建构的旧概念收入管理和沟通管理更中性时尚的观点影响会计(见,例如。金融时报》6月8日,2009年)。根据定义,收益管理一组通信方式管理人为管理以满足一些预先设定的预期收益水平,如,分析师预期。跟上一些收入趋势,据分析师估计,它是先验假定可以影响投资者对风险的看法(Riahi-Belkaoui 2005;马修斯和佩雷拉1996)。从本质上讲,这种类型的账户操作是基于股价的常见功能固定视图的决心,会计数字确定股票价格(马修斯和佩雷拉1996)、在任何情况下,盈余管理可能影响表示实践损益表和现金流等物品,净收益或风险被分析。

一方面,发明“管理帐户”一词来表示透明度返回诸如对冲基金的策略管理的实践。对冲的会计是一个帐户经理试图增加净利润。从这个意义上讲,“管理帐户”的意义属性与意义相反属

例如,基于“增大化现实”技术的增加会导致减少的现金,和一个需要增加库存,作为回报,相关销售比例增加。我们可以强调,基于“增大化现实”技术的变化导致一连串的影响类别的资产估值和资产负债表和规则的估计。

尽管有这些平衡sheet-related影响,相关的关键影响因素应该基于“增大化现实”技术对利润表的影响。通过基于“增大化现实”技术的收入将会增加。在这旁边,变现收入和销售之间的差距将会增加。我们可能会说,“经济增长”的简单的概念信贷转向成为会计和会计的“噩梦”的增长在一个可靠的方法。

当管理基于“增大化现实”技术的重要性增加,标准制定者变得好奇周围的不确定性,基于“增大化现实”技术的范围。信贷销售的趋势增加信贷损失的风险。会计师将消除风险时,应审慎原则的引用(保守),客观性(物质),实质重于形式,匹配。强调谨慎意味着解决问题的夸大的价值。审慎的概念表明,基于“增大化现实”技术的价值应该降低到一个适当的水平。另一方面, 客观性的原则表明,基于“增大化现实”技术的会计应该基于“变现价值”。这进一步表明,每年需要达到一个现实的水平降低。最后,的概念减少匹配原则表明,任何资产的价值,基于“增大化现实”技术,关于今年应该转移这种减少。后一种想法是直接与多样化的意义属性相关联,我们通常把“实质重于形式”的原则。在这里意味着,呆帐(坏账)不应影响费用(和利润)今年在法律上证明是呆坏账处理(或坏)。相反,应该匹配作为坏账费用出现。矛盾的是,过于强调匹配(达到公允价值的一种手段,也是手段达到实质重于形式)提供了一个空间管理的解释和特别的会计。由于各种各样的原因,公司朝着匹配和公允价值会计所需的基于“增大化现实”技术,因为它是IASB(国际会计准则理事会)。分析基于“增大化现实”技术的潜在因素,影响会计证明了基于“增大化现实”技术的应用的转变,小型和大型企业。不同规模的公司试图基于“增大化现实”技术的应用管理服务平台,例如,在处理客户或改善运营和财务表现,市场份额增长和盈利(Needls et al .,1996)。这些管理选择或平台为企业提供空间采用一套灵活的基于“增大化现实”技术的技术在会计。难怪林et al .(2003)表达了他们的担忧评估欺诈性财务报告的风险。在下面几节中主要关注的是导演的标准和会计的基于“增大化现实”技术的使用的相关技术。其目的是展示如何选择不同的技术和任意的会计估计的性质会影响会计分类。

3.基于“增大化现实”技术和分类的问题

在现代会计,使有形和无形物品之间的界限是特别重要的。一个主要的问题是,标准制定者不能总是遵循会计理论的逻辑(Puxy1993)。对估值的基于“增大化现实”技术的基于“增大化现实”技术的分类有一些意义。我们可以得到解决的一个问题是,这是基于“增大化现实”技术的游戏成为有形或无形资产?

根据Paton(1922),“最逻辑视图是考虑作为无形的非物质的属性,如专利、租赁权、商誉、商标、著作权、专利权,等,和所有其他权利或索赔,如证券和开放的客户帐户。应收账款当然是完全非物质在自然界中如专利权”。它是合理的假设基于“增大化现实”技术的不是现金或现金等价物,而是现金——一种法律权利的权利。可以说,法律权利应该属于无形资产。克拉克(1930)是第一个作家关注的基于

“增大化现实”技术的客户信用的观点。他强调,基于“增大化现实”技术是一种无形资产,是involnement结构化的管理。尽管如此早期的理论建议,分类工作的基于“增大化现实”技术的有形/无形资产还没有完全完成。一个是无形资产如应收账款分为none-intangible不是理论上的声音。似乎,IASB希望治疗作为无形资产只有那些资产,自然有些可疑的。如前所述Paton、创建一个单独的基于“增大化现实”技术的分类,无形的肖像是可疑的,在(所有权)传统会计里面的一个微不足道的东西。这是自相矛盾的,可触知的考验不是有关无形资产的性质。这意味着分类没有被用来指定非物理或无形资产作为一个整体。在下面几节中,我们考虑基于“增大化现实”技术作为一种无形资产,缺乏物理物质。分为实体的“正确”的未来客户支付。此外,假设每年的资产变现价值不一样。随着这个资产的体积增加,物质上合理,变现价值估计。

3.1国际会计标准的基于“增大化现实”技术的

瑞典会计缺乏足够标准旨在估计AR的变现价值。因此,我们需要参考IAS(国际会计准则)标准。概念和规则识别和会计处理的基于“增大化现实”技术的最初开发的IAS 1。为了防止误导,现金,不可以直接使用(例如AR)应单独披露。在修订IAS 1(2005年有效),现金的限制,而不是在一年内使用资产负债表日期应该包括在非流动资产。考虑到这条规则,基于“增大化现实”技术都定义为一个流动和非流动资产。基于“增大化现实”技术的一部分可以超过一年转化为现金,因此不能被归类为流动资产。这个问题不解决IAS。

IAS 7提出现金等价物的概念。根据定义,现金等价物是短期的(限制三个月)和风险投资。还有一个可能性,现金等价物的概念为了创建一个单独的标题AR应用。基于“增大化现实”技术是一个危险的“服务的概念和视图平台”这个概念是比以往任何时候都更加危险。的解释是,现金的概念可能混淆分类更进一步。也就是说,有可能是基于“增大化现实”技术被分类为类别的电流、非流动和现金。

对于一些公司来说,卖给消费者,分期付款应收帐款、应收及应收款项构成很大一部分基于“增大化现实”技术(见附件1)。

尽管期应收账款允许客户使用可能的付款时间24个月或更久,它们通常归入流动资产。如果分期付款的,政策是司空见惯的行业,分期付款应收账款应该归类为经常账户的平衡负债表和被视为基于“增大化现实”技术。另一个技术问题是如何划定AR的对象分类的标题。的体积基于“增大化现实”技术的增加风险的风险增加,这种变化应该影响分类的目标。例如随着等级的风险的增加,它是合理的,审慎的原则更多的强调。强调谨慎需要在估计精度和改变识别程序。基于“增大化现实”技术应该如何定义?应收款项包括应收货款,请注意应收账款、贸易接受第三方工具(例如贷款员工、下属公司应收等)和利益。有时收购和销售子公司的原因指控——运动的指控——相关客户的基础。实际上,会计坚持各种类作为一个单独的和区分。考虑到这一点,IAS没有提供基于“增大化现实”技术的分类指导。

IAS 39和IAS 18提供一些指导报告结构的基于“增大化现实”技术。IAS 39

地址识别,距今和测量的应收账款,好像它是一种金融资产。在修改后的版本的IAS 39和IAS 32(对待金融工具)承诺严格”的物质建议在形式”的方法。这要求,作为回报,注重良好的匹配和公平占基于“增大化现实”技术的治疗价值。

应该说,关于行列式的“实质重于形式”或公允价值会计、从业人员已经开发出一系列程序识别,评估,测量和报告的呆坏账处理应收账款。这些实用技术包括在IAS guide-lines。下面将这些技术方法。

3.2会计估值的基于“增大化现实”技术

在前面的小节中,有人认为,标准制定者基于“增大化现实”技术进行分类,有困难分类问题有其根在基于“增大化现实”技术的确认和计量。基本上,会计治疗AR不是类似申请流动和非流动资产的会计。相反,它更类似于识别规则用于无形资产的会计。的原因应该与“反帐户”的概念和特定的需要过程评估的风险。值得注意的是,每年的应收账款经常下“恢复价值”,因为经济形势如下:

1.很难评估客户的信用等级,特别是在经济经济衰退。

2.客户可以拒绝接受这个价格。随着信用销售的增加,产品将拒绝的概率增加。

3.客户可以拒绝接受的一些产品,因为他们是错误的。

在当前的会计,基于“增大化现实”技术是归类为流动资产,通常在30到60转换成现金。因此,基于“增大化现实”技术后立即出现在资产负债表上的现金和短期投资营销证券。这种类型的分类为计算现金流创造问题。有很多原因表明账面价值(账面价值)的基于“增大化现实”技术比它高恢复量(净变现价值),因此,基于“增大化现实”技术应该受损。会计调整基于“增大化现实”技术是最常见的会计问题和会计的问题需要处理。审慎的原则,公允价值、客观性和匹配是关键的概念会计师适用于识别、度量和评估基于“增大化现实”技术。这些之间的关系原则和测量在IAS以下列方式公布。“当一个不确定性出现值得收藏的数量已经包含在收入,不可收回的金额或数量的复苏已经不再是可能的,公认的一个费用,而不是调整的

收入最初认可”常设委员会(IAS 18日1993:§22)。

本标准涉及两个关键的会计程序的要求,(1)不可收回的数量应该客观价

值,(2),并随时进行。这个标准可以确保的坏账不影响今年的费用,他们是坏的(合法批准),而今年信贷交易的发生。IAS 18的职位是会计由“物质”,而不是“形式”。如果贷款或销售不为普通客户,和雇员,官员的公司或业主应单独列示。这样的分离不是IAS中指定,这意味着标准制定者忽视了为一个重要的分类提供指导。进一步技术概念值得一提的是应收账款借方余额。有时客户多付他们账户如误或预期未来的购买。过高的账户应该归类为流动负债。

总之,基于“增大化现实”技术的会计的问题有很多。其中一些问题担忧管理——如何提高、控制和现金流和应收账款或划定风险uncollectability;相关问题应报告的会计师或任务的概念与匹配的原则,重要性和依赖。

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10kV小区供配电英文文献及中文翻译

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外文翻译：应收账款

Accounts Receivable Author: M. Elizabeth Haywood, Donald. Introduction Accounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization. Accounts Receivable as a Current Asset On the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances. In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations. Accounts Receivable and Collections Reports Because of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected. Analysis of Accounts Receivable and Collections

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毕业设计说明书 英文文献及中文翻译 学院：专 2011年6月 电子与计算机科学技术软件工程

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英文论文及中文翻译

International Journal of Minerals, Metallurgy and Materials Volume 17, Number 4, August 2010, Page 500 DOI: 10.1007/s12613-010-0348-y Corresponding author: Zhuan Li E-mail: li_zhuan@https://www.wendangku.net/doc/9114622489.html, ? University of Science and Technology Beijing and Springer-Verlag Berlin Heidelberg 2010 Preparation and properties of C/C-SiC brake composites fabricated by warm compacted-in situ reaction Zhuan Li, Peng Xiao, and Xiang Xiong State Key Laboratory of Powder Metallurgy, Central South University, Changsha 410083, China (Received: 12 August 2009; revised: 28 August 2009; accepted: 2 September 2009) Abstract: Carbon fibre reinforced carbon and silicon carbide dual matrix composites (C/C-SiC) were fabricated by the warm compacted-in situ reaction. The microstructure, mechanical properties, tribological properties, and wear mechanism of C/C-SiC composites at different brake speeds were investigated. The results indicate that the composites are composed of 58wt% C, 37wt% SiC, and 5wt% Si. The density and open porosity are 2.0 g·cm–3 and 10%, respectively. The C/C-SiC brake composites exhibit good mechanical properties. The flexural strength can reach up to 160 MPa, and the impact strength can reach 2.5 kJ·m–2. The C/C-SiC brake composites show excellent tribological performances. The friction coefficient is between 0.57 and 0.67 at the brake speeds from 8 to 24 m·s?1. The brake is stable, and the wear rate is less than 2.02×10?6 cm3·J?1. These results show that the C/C-SiC brake composites are the promising candidates for advanced brake and clutch systems. Keywords: C/C-SiC; ceramic matrix composites; tribological properties; microstructure [This work was financially supported by the National High-Tech Research and Development Program of China (No.2006AA03Z560) and the Graduate Degree Thesis Innovation Foundation of Central South University (No.2008yb019).] 温压-原位反应法制备C / C-SiC刹车复合材料的工艺和性能 李专，肖鹏，熊翔 粉末冶金国家重点实验室，中南大学，湖南长沙410083，中国（收稿日期：2009年8月12日修订：2009年8月28日;接受日期：2009年9月2日） 摘要：采用温压?原位反应法制备炭纤维增强炭和碳化硅双基体(C/C-SiC)复合材