企业应收账款管理中英文对照汇编

企业应收账款管理中英文对照汇编一、应收账款管理核心概念（CoreConceptsofAccountsReceivableManagement）1.应收账款定义（DefinitionofAccountsReceivable）中文：应收账款是企业因销售商品、提供劳务等经营活动，应向购货方或接受劳务方收取的款项，包含价款、增值税及其他代垫费用，是企业重要的流动资产，直接影响现金流与经营效率。英文：Accountsreceivablereferstotheamountanenterpriseshouldcollectfrombuyersorservicerecipientsduetooperatingactivities(e.g.,sellinggoods,providingservices).Itincludesthetransactionprice,value-addedtax,andotherprepaidexpenses.Asakeycurrentasset,itdirectlyimpactscashflowandoperatingefficiency.2.管理目标（ManagementObjectives）中文：应收账款管理以“平衡销售扩张与资金安全”为核心，通过合理授信、高效催收，实现“降低坏账率、加速资金周转、提升利润质量”的目标，同时维护客户合作关系，避免过度催收损害商业信誉。英文：Thecoreofaccountsreceivablemanagementisto“balancesalesexpansionandcapitalsecurity”.Throughreasonablecreditgrantingandefficientcollection,itaimsto“reducebaddebtrates,acceleratecapitalturnover,andimproveprofitquality”,whilemaintainingcustomerrelationshipsandavoidingdamagetobusinessreputationfromexcessivecollection.二、应收账款管理流程（ManagementProcessofAccountsReceivable）1.信用管理环节（CreditManagementLink）中文：信用管理是应收账款风险防控的“第一道防线”，需结合客户行业属性、经营规模、历史交易记录等维度，建立动态信用评估体系（如5C评估法：品质Character、能力Capacity、资本Capital、抵押Collateral、条件Condition），据此划分信用等级，设置授信额度与账期。英文：Creditmanagementisthe“firstlineofdefense”foraccountsreceivableriskprevention.Itrequiresbuildingadynamiccreditevaluationsystem(e.g.,the5Cmethod:Character,Capacity,Capital,Collateral,Condition)byintegratingdimensionssuchasthecustomer’sindustry,scale,andhistoricaltransactionrecords.Basedonthis,creditratingsaredetermined,andcreditlimitsandpaymenttermsareset.2.账款跟踪环节（ReceivablesTrackingLink）中文：账款跟踪需贯穿销售全周期：发货后及时发送对账单，确认债权债务关系；账期内通过邮件、短信定期提醒付款节点；临近账期结束前，以电话沟通确认付款安排。对大额或高风险账款，可要求客户提供付款进度证明（如银行汇款单截图）。英文：Receivablestrackingshouldcovertheentiresalescycle:sendastatementofaccountpromptlyafterdeliverytoconfirmthecreditor-debtorrelationship;regularlyremindcustomersofpaymentdeadlinesviaemailorSMSduringthecreditperiod;andconfirmpaymentarrangementsviaphonebeforethecreditperiodends.Forlarge-valueorhigh-riskreceivables,customerscanberequiredtoprovidepaymentprogressproof(e.g.,ascreenshotofabankremittanceslip).3.催收策略环节（CollectionStrategyLink）中文：催收需区分“善意拖欠”与“恶意拖欠”：对前者（如资金临时周转困难），可协商延长账期、分期还款，或提供“早付折扣”（如2/10，n/30，即10天内付款享2%折扣，30天内全额付款）；对后者，先以书面函件正式催讨，再委托第三方催收机构，必要时启动法律诉讼（需评估诉讼成本与回款可能性）。英文：Collectionshoulddistinguishbetween“good-faithdefault”and“maliciousdefault”:Fortheformer(e.g.,temporarycapitalturnoverdifficulties),negotiatetoextendthepaymentperiod,arrangeinstallmentpayments,orofferan“earlypaymentdiscount”(e.g.,2/10,n/30,meaninga2%discountforpaymentwithin10daysandfullpaymentwithin30days);forthelatter,firstissueaformalwrittendemand,thenentrustathird-partycollectionagency,andinitiatelegalactionifnecessary(evaluatelitigationcostsandcollectionprobability).三、风险识别与防控（RiskIdentificationandPrevention）1.主要风险类型（MainRiskTypes）信用风险（CreditRisk）：客户因经营恶化、恶意违约等拒绝或无力付款，如下游行业受政策调控（如房地产限购）导致客户资金链断裂。英文：Creditrisk:Customersrefuseorareunabletopayduetobusinessdeterioration,maliciousdefault,etc.Forexample,downstreamindustriesaffectedbypolicyregulation(e.g.,realestatepurchaserestrictions)maycausecustomers’capitalchainstobreak.坏账风险（BadDebtRisk）：应收账款逾期超信用期90天以上，且通过催收无实质进展，最终可能计提坏账准备（如按账龄分析法：逾期1-30天计提5%，31-90天计提20%，91天以上计提50%）。英文：Baddebtrisk:Accountsreceivableareoverdueformorethan90daysbeyondthecreditperiod,andnosubstantialprogressismadethroughcollection.Eventually,abaddebtprovisionmayberequired(e.g.,bytheaginganalysismethod:5%provisionfor1-30daysoverdue,20%for31-90daysoverdue,and50%forover91daysoverdue).2.防控措施（PreventionandControlMeasures）动态信用评估（DynamicCreditEvaluation）：每月更新客户财务数据（如资产负债率、流动比率）、舆情信息（如涉诉、行政处罚），调整信用等级与额度。英文：Dynamiccreditevaluation:Updatecustomers’financialdata(e.g.,asset-liabilityratio,currentratio)andpublicopinioninformation(e.g.,litigationinvolvement,administrativepenalties)monthly,andadjustcreditratingsandlimits.担保与保险机制（GuaranteeandInsuranceMechanism）：要求新客户或高风险客户提供抵押（如不动产、存货）、质押（如应收账款、股权）或第三方保证；投保“应收账款信用保险”，转移坏账风险。英文：Guaranteeandinsurancemechanism:Requireneworhigh-riskcustomerstoprovidemortgages(e.g.,realestate,inventory),pledges(e.g.,accountsreceivable,equity),orthird-partyguarantees;purchase“accountsreceivablecreditinsurance”totransferbaddebtrisks.四、管理优化策略（ManagementOptimizationStrategies）1.信息化工具应用（ApplicationofInformation-basedTools）中文：引入ERP系统（如SAP、用友U8）实现应收账款全流程线上化：从销售订单自动生成应收单据，到账期预警（提前7天推送付款提醒）、账龄分析自动统计，再到催收记录（沟通时间、内容、结果）实时归档，提升管理效率与数据透明度。2.供应链金融创新（InnovationinSupplyChainFinance）中文：通过“应收账款保理”（将债权转让给保理商，提前获得80%-95%的账款）或“反向保理”（核心企业主导，为上游供应商提供低息融资），盘活存量应收，缓解资金压力。例如，某汽车制造企业通过反向保理，帮助两百余家供应商将平均账期从90天缩短至30天，自身也优化了供应链生态。英文：Activateexistingaccountsreceivableandrelievecapitalpressurethrough“accountsreceivablefactoring”(transfercreditor’srightstoafactorandreceive80%-95%oftheamountinadvance)or“reversefactoring”(ledbycoreenterprisestoprovidelow-interestfinancingforupstreamsuppliers).Forexample,anautomobilemanufacturingenterpriseshortenedtheaveragepaymentperiodofover200suppliersfrom90daysto30daysthroughreversefactoring,whileoptimizingitssupplychainecosystem.3.法务与财税协同（CoordinationofLegalandFiscal-TaxAffairs）中文：法务部门需提前审核销售合同（明确付款条件、违约责任、争议管辖），避免“口头约定”导致维权无据；财税部门合理规划坏账准备计提（符合《企业会计准则》），并利用“坏账损失税前扣除”政策（需提供司法文书、催收记录等证明材料）降低税务成本。英文：Thelegaldepartmentshouldreviewsalescontractsinadvance(clarifypaymentterms,liabilityforbreachofcontract,anddisputejurisdiction)toavoid“oralagreements”thatleavenobasisforrightsprotection;thefiscalandtaxdepar