您是否向小型企业的客户表示信誉？如果是这样，您需要在会计书中记录这些交易。根据您使用的会计方法，您可能需要跟踪应收账款。什么是应收账款？

什么是应收账款？

应收账款是归功于您的业务的钱。您可以使用应收账款来跟踪您扩展到客户的信用额度。

例如，当您向客户提供产品并发票以稍后付款时，您将延长信贷。书籍中的应收账款帐户向您展示了哪些信用额度仍欠您。

您还可以将应收账款称为应收帐款或AR。您的应收帐款帐户中的条目称为应收帐款。应收款代表您公司的出色发票。

Record accounts receivable if you use the accrual method of accounting. Withaccrual accounting，您一收入而不是收到钱时就记录收入。换句话说，您一旦发送发票就可以记录收入，而不是付款时。

由于发票应在短期内到期，因此应收账款是短期的资产。Short-term assets can be converted into cash quickly, usually within one year.

应收账款摘要

Track receivables in an accounts receivable summary. Make a list of your customers and their corresponding balances due. Create columns that show how old each invoice is.

列出到期日期的金额。摘要将帮助您看到谁欠您的钱，每个客户欠多少钱以及谁已到期日期。

Let’s say you own a mechanic shop. List the customers who owe your business money in the first column. Then, record the balances due in the appropriate aging column. Here is what your accounts receivable summary would look like.

Accounts Receivable Summary For July 1-5

Customer	Current	Past Due 1-30 Days	Past Due 31-60 Days	past Due >60 Days	全部的
鲍勃·贾斯珀（Bob Jasper）	$3,042				$3,042
狮子座布莱斯	$ 1,289.50				$ 1,289.50
Amy George	$2,220.75				$2,220.75
Fred Astor		$ 375			$ 375
Heidi Baxtor			$448.25		$448.25
伊莎贝尔·曼（Isabelle Mann）				$ 711.55	$ 711.55
全部的	$6,552.25	$ 375	$448.25	$ 711.55	$ 8,087.05

You might have worked on Bob Jasper’s car, but he did not pay you at the same time you fixed his car. He owes you $3,042. The money he owes is a receivable. Since Bob’s payment is not past the due date, you report the amount he owes in the current column.

If Bob does not pay you within the defined period, move the amount owed over to the next aging column. This应收账款流程allows you to keep track of how much money is owed to you.

Recording AR in your books

If you use accrual accounting, you need to record accounts receivable in your books. Record accounts receivable as an asset on the balance sheet.

通过应计会计，您必须使用双输入簿记。That means that for every transaction, you record two entries. One entry increases the account while the other decreases it. The opposing entries balance your books.

To do double-entry bookkeeping, credit one account and debit another. Each type of account is affected differently bydebits and credits。这是帮助您的指南：

Accounts receivable is an asset. Assets are increased by debits. And, assets are decreased by credits.

想想您何时出售产品并发票。发送发票时，您会增加所收款人的数量。您的应收账款帐户增加。由于借方增加资产，请在书籍中的资产下借记收款。

Remember, for every transaction you need to make two entries. When you make the sale, you give the customer a product. Your products are part of your存货，这是一项资产。

提供产品时，您的库存减少。由于资产通过信用额减少，因此将库存出售在您的书籍中。

回顾：当您进行销售并发票为客户时，请借记应收账款，并在您的书籍中贷记出售。

Accounts receivable turnover ratio

应收账款周转率衡量您收到应收账款的有效程度。比率越高，您的企业收集应收账款越有效。比率越低，您的业务效率就越少，即应收账款收款。

To find the accounts receivable turnover ratio, divide the net credit sales by the average account receivables:

Accounts Receivable Turnover Ratio = Net Credit Sales / Average Accounts Receivables

净信贷销售包括通过扩展信贷产生的收入。它不包括立即用现金，支票或信用卡和借记卡支付的销售。要查找净信用销售，请计算您的总信用销售额减去收益，津贴和折扣。

The average accounts receivable is the total of the beginning and ending accounts receivable divided by two.

应收账款周转率只是一个数字。为了使该比率有用，您需要将其与行业平均水平进行比较。您还可以随着时间的推移评估比率，以查看您的应收账款流程是否有所改善。

如何更快地收集应收款

You might realize you need to improve your process for collecting invoices. Review your collection process to see if you can simplify how customers pay you. The easier it is for customers to make payments, the faster you collect receivables.

Set clear发票付款条款。发票应回答以下问题：

• 我在哪里发送付款？
• 我该向谁付款？
• How should I pay (i.e., check or cash)?
• 我什么时候应该付款？
• 如果我提早付款，我会收到津贴吗？
• Am I penalized if I pay late?
• 我怎样才能到达业务?

If a customer does not pay by the due date, you might need to send a collections letter or charge a late payment fee.

If it is an ongoing problem and a customer owes you a lot of money, you might want tohire a collection agency。Usually, the agency charges you a fee or percentage of the amount collected.

If you cannot collect a receivable, it is called呆帐。You can subtract bad debt from your gross income on your tax return. You must have reported the debt as income on the previous tax return to claim the bad debt.

为什么应收账款很重要

Many times, it’s easier to make a sale on credit rather than having the customer pay up front. A customer might not have the cash on hand needed to pay the total amount due.

例如，如果您为某人的房屋建立补充，您可能不会指望他们预先支付总成本。取而代之的是，您可以开具发票，以便他们可以在多个分期付款中向您付款。

向客户提供信贷is a great way to offer convenience and widen your customer reach. But, you need to track where you extend credit carefully. Accounts receivable shows you how much money your customers owe your business.

The time it takes customers to pay invoices affects your小型企业现金流。现金流是您业务中现金的流入和流出。应收账款向您显示您期望收到的钱以及期望的速度。此信息可以帮助您进行预算和计划。

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This article was updated from its original publication date of 8/23/2012.