{"id":20858,"date":"2023-03-12T01:06:09","date_gmt":"2023-03-11T17:06:09","guid":{"rendered":"https:\/\/www.xiazhi.co\/?p=20858"},"modified":"2023-03-12T01:17:30","modified_gmt":"2023-03-11T17:17:30","slug":"%e5%ba%94%e6%94%b6%e8%b4%a6%e6%ac%be%ef%bc%88accounts-receivables%ef%bc%89%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.xiazhi.co\/en\/%e5%ba%94%e6%94%b6%e8%b4%a6%e6%ac%be%ef%bc%88accounts-receivables%ef%bc%89%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/","title":{"rendered":"\u5e94\u6536\u8d26\u6b3e\uff08Accounts Receivables\uff09\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"h-meaning-of-accounts-receivables\">&nbsp;\u5e94\u6536\u8d26\u6b3e\u7684\u542b\u4e49<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u5e94\u6536\u8d26\u6b3e\u662f\u5ba2\u6237\u6b20\u4f01\u4e1a\u7684\u6b3e\u9879\uff0c\u4f01\u4e1a\u5df2\u4e3a\u5176\u63d0\u4f9b\u670d\u52a1\u6216\u4ea4\u4ed8\u4ea7\u54c1\u4f46\u5c1a\u672a\u6536\u6b3e\u3002\u5b83\u4eec\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u88ab\u5f52\u7c7b\u4e3a\u6d41\u52a8\u8d44\u4ea7\uff0c\u56e0\u4e3a\u9884\u671f\u4f1a\u5728\u4e00\u5e74\u5185\u4ed8\u6b3e\u3002<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-accounts-receivables-accounting\">\u5e94\u6536\u8d26\u6b3e\u4f1a\u8ba1<\/h3>\n\n\n\n<p>\u8ba9\u6211\u4eec\u4ee5\u5e94\u6536\u8d26\u6b3e\u4e3a\u4f8b\uff0c\u770b\u770b\u5b83\u662f\u5982\u4f55\u8fd0\u4f5c\u7684\u3002ToysforU \u7684\u9500\u552e\u989d\u548c\u6765\u81ea\u5ba2\u6237\u7684\u6536\u636e\u5982\u4e0b\u6240\u793a\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u679c\u4ed6\u4eec\u6ca1\u6709\u7834\u4ea7\uff0c\u6240\u6709\u5ba2\u6237\u90fd\u4ee5\u8d4a\u8d26\u65b9\u5f0f\u8d2d\u4e70\u5e76\u5728\u4e0b\u4e00\u5e74\u652f\u4ed8\u73b0\u91d1\u3002\u7136\u540e\u6ce8\u9500\u4efb\u4f55\u672a\u6536\u56de\u7684\u5e94\u6536\u8d26\u6b3e\u3002<\/li>\n\n\n\n<li>\u6839\u636e\u7ecf\u9a8c\uff0c<strong>ToysforU<\/strong>\u5c06\u671f\u672b\u672a\u507f\u8fd8\u5e94\u6536\u8d26\u6b3e\u7684 10%\u8ba1\u5165\u574f\u8d26\u51c6\u5907\u3002<\/li>\n\n\n\n<li>\u6ca1\u6709\u5176\u4ed6\u8d39\u7528\uff0c\u5373\u9500\u8d27\u6210\u672c<a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-goods-sold\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-goods-sold\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-goods-sold\/\"><\/a>\uff08\u9500\u8d27\u6210\u672c\uff09\u4e3a 0 \u7f8e\u5143<\/li>\n\n\n\n<li>\u8fd9\u5b9e\u9645\u6838\u9500<a href=\"https:\/\/www.wallstreetmojo.com\/write-off\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/write-off\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/write-off\/\"><\/a>\u4e0e\u9884\u671f\u4e0d\u540c\uff0c\u5982\u4e0b\u8868\u6240\u793a\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u8bf7\u521b\u5efa\u635f\u76ca\u8868\u3001\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u73b0\u91d1\u6d41<a href=\"https:\/\/www.wallstreetmojo.com\/cash-flow\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cash-flow\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cash-flow\/\"><\/a>\u5728\u7b2c 1 \u5e74\u548c\u7b2c 2 \u5e74\u672b\u3002<\/p>\n\n\n\n<h6 class=\"wp-block-heading\" id=\"h-year-1\"><strong>\u7b2c\u4e00\u5e74<\/strong><\/h6>\n\n\n\n<p><strong>\u7b2c\u4e00\u5e74\u635f\u76ca\u8868<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7531\u4e8e\u201c\u6743\u8d23\u53d1\u751f\u5236\u201d\u7684\u6982\u5ff5<a href=\"https:\/\/www.wallstreetmojo.com\/accrual-accounting\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/accrual-accounting\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/accrual-accounting\/\"><\/a><sup>\uff08\u5728\u7b2c<\/sup>1\u7ae0 Kartik \u7684\u6848\u4f8b\u7814\u7a76\u4e2d\u4ecb\u7ecd\uff09<\/li>\n\n\n\n<li>\u6848\u4f8b\u7814\u7a76\u4e2d\u7ed9\u51fa\u7684\u9500\u8d27\u6210\u672c\u4e3a 0 \u7f8e\u5143<\/li>\n\n\n\n<li>\u574f\u8d26\u8d39\u7528\u662f\u9500\u552e\u989d\u7684 10% = 100 \u7f8e\u5143\u7684 10% = 10 \u7f8e\u5143<\/li>\n\n\n\n<li><sup>\u7b2c\u4e00<\/sup>\u5e74\u62a5\u544a\u7684\u51c0\u6536\u5165\u4e3a 90 \u7f8e\u5143<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7b2c\u4e00\u5e74\u7684\u8d44\u4ea7\u8d1f\u503a\u8868<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e94\u6536\u8d26\u6b3e\u662f\u4e00\u9879\u8d44\u4ea7\uff0c\u62a5\u544a\u4e3a 100 \u7f8e\u5143<\/li>\n\n\n\n<li>\u8ba1\u5165\u574f\u8d26\u51c6\u5907\u91d1\u540e\uff0c\u51c0\u5e94\u6536\u8d26\u6b3e\u53d8\u4e3a 90 \u7f8e\u5143<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-20.png\" alt=\"\" class=\"wp-image-20875\" width=\"530\" height=\"336\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-20.png 706w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-20-200x127.png 200w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><\/figure>\n\n\n\n<p><strong>\u7b2c 1 \u5e74\u7684\u73b0\u91d1\u6d41\u91cf<\/strong><\/p>\n\n\n\n<p>\u7b2c 1 \u5e74\u6ca1\u6709\u6536\u5230\u73b0\u91d1\uff0c\u73b0\u91d1\u6d41\u91cf = 0 \u7f8e\u5143<\/p>\n\n\n\n<h6 class=\"wp-block-heading\" id=\"h-year-2\"><strong>\u7b2c\u4e8c\u5e74<\/strong><\/h6>\n\n\n\n<p><strong>\u7b2c\u4e8c\u5e74\u635f\u76ca\u8868<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7531\u4e8e\u201c\u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u201d\u6982\u5ff5\uff08\u5728\u7b2c 1<sup>\u7ae0<\/sup>Kartik \u7684\u6848\u4f8b\u7814\u7a76\u4e2d\u4ecb\u7ecd\uff09\uff0c\u9500\u552e\u989d\u5c06\u88ab\u767b\u8bb0<\/li>\n\n\n\n<li>\u6848\u4f8b\u7814\u7a76\u4e2d\u7ed9\u51fa\u7684\u9500\u8d27\u6210\u672c\u4e3a 0 \u7f8e\u5143<\/li>\n\n\n\n<li>\u574f\u8d26\u8d39\u7528\u662f\u9500\u552e\u989d\u7684 10% = 150 \u7f8e\u5143\u7684 10% = 50 \u7f8e\u5143<\/li>\n\n\n\n<li><sup>\u7b2c\u4e8c<\/sup>\u5e74\u62a5\u544a\u7684\u51c0\u6536\u5165\u4e3a 135 \u7f8e\u5143<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7b2c\u4e8c\u5e74\u7684\u8d44\u4ea7\u8d1f\u503a\u8868<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e94\u6536\u8d26\u6b3e\u662f\u4e00\u9879\u8d44\u4ea7\uff0c\u62a5\u544a\u4e3a 150 \u7f8e\u5143<\/li>\n\n\n\n<li>\u5728\u8ba1\u5165\u6d25\u8d34\u540e\u5446\u5e10<a href=\"https:\/\/www.wallstreetmojo.com\/bad-debts\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/bad-debts\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/bad-debts\/\"><\/a>, \u51c0\u5e94\u6536\u8d26\u6b3e\u53d8\u4e3a 135 \u7f8e\u5143<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-21.png\" alt=\"\" class=\"wp-image-20876\" width=\"550\" height=\"356\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-21.png 733w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-21-200x129.png 200w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/figure>\n\n\n\n<p><strong>\u7b2c 2 \u5e74\u7684\u73b0\u91d1\u6d41\u91cf<\/strong><\/p>\n\n\n\n<p>\u5e74\u5185\u5b9e\u9645\u6536\u53d6\u7684\u73b0\u91d1\u4e3a 90 \u7f8e\u5143\u3002\u73b0\u91d1\u6d41 = 90 \u7f8e\u5143<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-examples-of-accounts-receivable\">\u5e94\u6536\u8d26\u6b3e\u793a\u4f8b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"962\" height=\"547\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-11.png\" alt=\"\" class=\"wp-image-20861\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-11.png 962w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-11-900x512.png 900w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-11-200x114.png 200w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-11-768x437.png 768w\" sizes=\"(max-width: 962px) 100vw, 962px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h6 class=\"wp-block-heading\" id=\"h-1-sale-of-goods\">#1 \u2013 \u5546\u54c1\u9500\u552e<\/h6>\n\n\n\n<p>\u7ecf\u8425\u5feb\u901f\u6d88\u8d39\u54c1\u7684\u8d38\u6613\u5546 Mark Inc. \u5411 Henry Inc. \u51fa\u552e 20,000 \u5757\u80a5\u7682\uff0c\u6bcf\u5757\u7684\u5e02\u573a\u4ef7\u683c\u4e3a 20 \u7f8e\u5143\uff08\u603b\u4ef7\u503c 4,00,000 \u7f8e\u5143\uff09\u3002Henry Inc. \u9488\u5bf9\u6b64\u6b21\u8d2d\u4e70\u652f\u4ed8\u4e86 1,00,000 \u7f8e\u5143\u73b0\u91d1\uff0c\u5e76\u540c\u610f\u652f\u4ed86\u4e2a\u6708\u540e\u7684\u4f59\u989d\u3002<\/p>\n\n\n\n<p><strong>\u89e3\u51b3\u65b9\u6848\uff1a<\/strong><\/p>\n\n\n\n<p>\u5e94\u6536\u8d26\u6b3e\u7684\u8ba1\u7b97\u53ef\u4ee5\u6309\u5982\u4e0b\u65b9\u5f0f\u8fdb\u884c\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"506\" height=\"245\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-12.png\" alt=\"\" class=\"wp-image-20862\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-12.png 506w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-12-200x97.png 200w\" sizes=\"(max-width: 506px) 100vw, 506px\" \/><\/figure>\n\n\n\n<p>\u5728\u8fd9\u91cc\uff0cMark Inc. \u751f\u6210\u4e86\u5e94\u6536\u8d26\u6b3e\u5f62\u5f0f\u7684\u8d44\u4ea7\uff0c\u5982 Henry Inc\u3002\u7531\u4e8e\u5ba2\u6237\u652f\u4ed8\u4e86 1,00,000 \u7f8e\u5143\u73b0\u91d1\u5e76\u540c\u610f\u5728 6 \u4e2a\u6708\u540e\u652f\u4ed8\u5269\u4f59\u6b3e\u9879\uff0cMark Inc. \u5c06\u663e\u793a\u4f59\u989d\u4e3a 3,000,000 \u7f8e\u5143\u4f5c\u4e3a\u5176\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u7684\u5e94\u6536\u8d26\u6b3e\u3002<\/p>\n\n\n\n<p>\u5047\u8bbe\u5728\u4e0a\u9762\u7684\u4f8b\u5b50\u4e2d\uff0cHenry Inc \u5728 3 \u4e2a\u6708\u540e\u8d44\u4e0d\u62b5\u503a\uff0c\u4f30\u8ba1\u8be5\u516c\u53f8\u53ea\u80fd\u6536\u56de 1,00,000 \u7f8e\u5143\u3002\u7136\u540e\uff0c\u5b83\u5c06\u51cf\u5c11\u5230 $1,00,000\uff0c\u5269\u4f59\u7684 $2,00,000 \u8bb0\u5165\u635f\u76ca A\/c\uff0c\u5982\u4e0b\u6240\u793a\u574f\u8d26<a href=\"https:\/\/www.wallstreetmojo.com\/bad-debts\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/bad-debts\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/bad-debts\/\"><\/a>.<\/p>\n\n\n\n<p><strong>\u7b14\u8bb0\uff1a<\/strong><\/p>\n\n\n\n<p>\u540c\u6837\uff0c\u53ef\u4ee5\u8bc6\u522b\u548c\u6838\u7b97\u6240\u6709\u5e94\u6536\u8d27\u7269\u4f9b\u5e94\u8d26\u6b3e\u3002<\/p>\n\n\n\n<h6 class=\"wp-block-heading\" id=\"h-2-supply-of-service\">#2 \u2013 \u670d\u52a1\u4f9b\u5e94<\/h6>\n\n\n\n<p>Tony Builders Inc.\uff08\u5efa\u7b51\u627f\u5305\u5546\uff09\u63d0\u4f9b\u4e86\u4ee5\u4e0b\u6709\u5173\u516c\u5bd3\u5efa\u7b51\u534f\u8bae\u7684\u6570\u636e\u3002\u786e\u5b9a2019\u5e743\u670831\u65e5\u7684\u5e94\u6536\u8d26\u6b3e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5408\u540c\u603b\u4ef7 $1,00,000<\/li>\n\n\n\n<li>\u5206\u671f\u4ed8\u6b3e\u6536\u5230 10 \u4e2a\u4e2d\u7684 5 \u4e2a<\/li>\n\n\n\n<li>\u989d\u5916\u7684\u4ea7\u751f\u7684\u8d39\u7528<a href=\"https:\/\/www.wallstreetmojo.com\/incurred-cost\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/incurred-cost\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/incurred-cost\/\"><\/a>\u5899\u9762\u88c5\u9970\uff08\u4ece\u5ba2\u6237\u90a3\u91cc\u6536\u56de\uff09$2,000<\/li>\n\n\n\n<li>\u5efa\u7b51\u6750\u6599\u88ab\u76d7\u9020\u6210\u7684\u635f\u5931 $10,000<\/li>\n\n\n\n<li>\u7b2c\u56db\u671f\u4ed8\u6b3e\u7684\u5ef6\u8fdf\u4ed8\u6b3e\u5229\u606f @12%pa\uff0c\u4e3a\u671f 2 \u4e2a\u6708\u3002<\/li>\n\n\n\n<li>\u5b8c\u6210\u8bc1\u4e66\u6cd5\u5f8b\u8d39\u7528\u5c06\u7531\u5ba2\u6237\u62a5\u9500 2 \u5e74\u540e\u652f\u4ed8 5,000 \u7f8e\u5143\uff08\u9884\u8ba1\u5b8c\u5de5\u65e5\u671f\uff09<\/li>\n<\/ul>\n\n\n\n<p><strong>\u89e3\u51b3\u65b9\u6848\uff1a<\/strong><\/p>\n\n\n\n<p>\u8fd9\u662f\u670d\u52a1\u9500\u552e\uff08\u5b8c\u6210\u5728\u5efa\u8d22\u4ea7\uff09\u7684\u60c5\u51b5\u3002\u4e3a\u4e86\u786e\u5b9a\u503a\u52a1\u4eba\uff0cMark Inc. \u9700\u8981\u786e\u5b9a\u53ef\u4ee5\u4ece Henry Inc. \u6536\u56de\u7684\u6240\u6709\u8d39\u7528\u3002<\/p>\n\n\n\n<p>\u622a\u81f3 2019 \u5e74 3 \u6708 31 \u65e5\uff0cTony Inc. \u8d26\u7c3f\u4e2d\u7684\u503a\u52a1\u4eba\u8ba1\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"549\" height=\"326\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-13.png\" alt=\"\" class=\"wp-image-20863\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-13.png 549w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-13-200x119.png 200w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/><\/figure>\n\n\n\n<h6 class=\"wp-block-heading\" id=\"h-3-money-lending-industry\">#3 \u2013 \u653e\u503a\u4e1a<\/h6>\n\n\n\n<p>\u7f8e\u56fd\u94f6\u884c\u4e8e 2017 \u5e74 1 \u6708 1 \u65e5\u501f\u7ed9 Mark Inc. 5,00,000 \u7f8e\u5143\uff0c\u7528\u4e8e\u8d2d\u4e70\u7528\u4e8e\u4e1a\u52a1\u7684\u673a\u5668\uff0c\u6761\u4ef6\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c06\u6536\u53d6 12% \u7684\u5e74\u5229\u7387\uff0c<\/li>\n\n\n\n<li>\u672c\u91d1\u5c06\u5206 5 \u5e74\u7b49\u989d\u507f\u8fd8\uff0c<\/li>\n\n\n\n<li>\u622a\u81f3 2017 \u5e74 1 \u6708 1 \u65e5\u652f\u4ed8\u7684\u8d37\u6b3e\u5904\u7406\u8d39 $2,000<\/li>\n<\/ul>\n\n\n\n<p>\u786e\u5b9a2017\u5e74\u30012018\u5e74\u30012019\u5e74\u30012020\u5e74\u30012021\u5e74\u672b\u7684\u5e94\u6536\u8d26\u6b3e\u3002<\/p>\n\n\n\n<p><strong>\u89e3\u51b3\u65b9\u6848\uff1a<\/strong><\/p>\n\n\n\n<p>\u94f6\u884c\u3001 NBFC\u7b49\u653e\u503a\u670d\u52a1\u884c\u4e1a\u5c31\u662f\u8fd9\u79cd\u60c5\u51b5\u3002\u6b64\u7c7b\u884c\u4e1a\u7684\u4e3b\u8981\u6536\u5165\u662f\u7531\u5229\u606f\u4ea7\u751f\u7684\uff08\u5bf9\u7279\u5b9a\u65f6\u671f\u5185\u7684\u8d27\u5e01\u4f7f\u7528\u6536\u8d39\uff09\u3002\u4e3a\u4e86\u5728\u6bcf\u5e74\u5e74\u5e95\u786e\u5b9a\u503a\u52a1\u4eba\uff0c\u6211\u4eec\u9700\u8981\u51c6\u5907\u4e00\u7b14\u8d37\u6b3e\u644a\u9500\u8868<a href=\"https:\/\/www.wallstreetmojo.com\/amortization-table\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/amortization-table\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/amortization-table\/\"><\/a>5 \u5e74\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"842\" height=\"247\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-14.png\" alt=\"\" class=\"wp-image-20864\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-14.png 842w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-14-200x59.png 200w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-14-768x225.png 768w\" sizes=\"(max-width: 842px) 100vw, 842px\" \/><\/figure>\n\n\n\n<h6 class=\"wp-block-heading\" id=\"h-4-deferred-revenue-sale-of-magazine\">#4 \u2013 \u9012\u5ef6\u6536\u5165 \u2013 \u6742\u5fd7\u9500\u552e<\/h6>\n\n\n\n<p>Mark Inc.\uff0c\u6309\u4ee5\u4e0b\u6761\u6b3e\u5728\u8ba2\u9605\u7684\u57fa\u7840\u4e0a\u9500\u552e\u6d41\u884c\u7684\u6708\u520a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e00\u5e74\u8ba2\u9605\u8d39 \u2013 10,000 \u7f8e\u5143<\/li>\n\n\n\n<li>\u4e24\u5e74\u8ba2\u9605\u8d39\u53ef\u4eab\u53d7 2,000 \u7f8e\u5143\u7684\u6298\u6263<\/li>\n\n\n\n<li>\u4e94\u5e74\u8ba2\u9605\u8d39\u53ef\u4eab\u53d7 4,000 \u7f8e\u5143\u7684\u6298\u6263<\/li>\n\n\n\n<li>\u6240\u6709\u91d1\u989d\u5747\u9700\u7acb\u5373\u652f\u4ed8<\/li>\n<\/ul>\n\n\n\n<p>Louis\u3001Denial\u3001Henry \u5728 01\/01\/2019 \u5206\u522b\u9009\u62e9\u4e86\u6bcf\u4e2a\u9009\u9879\u3002\u786e\u5b9a Mark Inc. \u622a\u81f3 2019 \u5e74 1 \u6708 31 \u65e5\u7684\u5e94\u6536\u8d26\u6b3e<\/p>\n\n\n\n<p><strong>\u89e3\u51b3\u65b9\u6848\uff1a<\/strong><\/p>\n\n\n\n<p>\u5728\u56fa\u5b9a\u8ba2\u9605\u7684\u57fa\u7840\u4e0a\u9500\u552e\u6742\u5fd7\u6210\u4e3a\u9012\u5ef6\u6536\u5165<a href=\"https:\/\/www.wallstreetmojo.com\/deferred-revenue-income\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/deferred-revenue-income\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/deferred-revenue-income\/\"><\/a>\u7531\u4e8e\u8be5\u6742\u5fd7\u5c06\u6309\u6708\u63d0\u4f9b\uff0c\u4f46\u8981\u63d0\u524d\u8003\u8651\u3002<\/p>\n\n\n\n<p>\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u9884\u5148\u6536\u5230\u7528\u4e8e\u4f9b\u5e94\u5546\u54c1\u7684\u91d1\u989d\uff0c\u5373\u4e00\u6bb5\u65f6\u95f4\u5185\u7684\u6742\u5fd7\u3002\u5728\u8fd9\u91cc\uff0c\u5e94\u6536\u8d26\u6b3e\u5c06\u8ba1\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"612\" height=\"507\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-15.png\" alt=\"\" class=\"wp-image-20865\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-15.png 612w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/03\/image-15-200x166.png 200w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/figure>\n\n\n\n<p>\u5e94\u6536\u8d26\u6b3e\u7684\u8be6\u7ec6\u8ba1\u7b97\u53ef\u4ee5\u53c2\u8003\u4e0a\u9762\u7ed9\u51fa\u7684excel\u6a21\u677f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-gross-vs-net-accounts-receivables\">\u5e94\u6536\u8d26\u6b3e\u603b\u989d\u4e0e\u51c0\u989d\uff1f<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e94\u6536\u8d26\u6b3e\u603b\u989d\u662f\u5e94\u6536\u516c\u53f8\u7684\u603b\u5e94\u6536\u8d26\u6b3e\uff08\u672a\u7ed3\u53d1\u7968\uff09\u3002\u8fd9\u6ca1\u6709\u8003\u8651\u5ba2\u6237\u53ef\u80fd\u8fdd\u7ea6\u7684\u60c5\u51b5\u3002<\/li>\n\n\n\n<li>\u53e6\u4e00\u65b9\u9762\uff0c\u51c0\u5e94\u6536\u8d26\u6b3e\u8003\u8651\u4e86\u5ba2\u6237\u8fdd\u7ea6\u7684\u53ef\u80fd\u6027\u3002\u4e3a\u4e86\u51c6\u5907\u4e00\u4e9b\u672a\u4ed8\u6b3e\uff0c\u8be5\u516c\u53f8\u4f30\u8ba1\u5176\u4e00\u90e8\u5206\u4fe1\u7528\u9500\u552e<a href=\"https:\/\/www.wallstreetmojo.com\/credit-sales\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/credit-sales\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/credit-sales\/\"><\/a>\u4f1a\u53d8\u574f\u3002\u8fd9\u4e2a\u8bcd\u901a\u5e38\u88ab\u79f0\u4e3a\u201c\u5446\u8d26\u5907\u62b5<a href=\"https:\/\/www.wallstreetmojo.com\/allowance-for-doubtful-accounts\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/allowance-for-doubtful-accounts\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/allowance-for-doubtful-accounts\/\"><\/a>\u201c\u3002<\/li>\n\n\n\n<li>\u8be5\u4f30\u8ba1\u5728\u635f\u76ca\u8868\u4e2d\u663e\u793a\u4e3a\u574f\u8d26\u8d39\u7528\u3002\u8fd9\u7b14\u8d39\u7528\u901a\u5e38\u5728\u635f\u76ca\u8868\u4e2d\u8ba1\u5165 SG&amp;A\u3002<\/li>\n<\/ul>\n\n\n\n<p id=\"h-please-see-the-colgate-example-to\">\u8ba9\u6211\u4eec\u770b\u4e00\u4e2a\u9ad8\u9732\u6d01\u7684\u4f8b\u5b50\u6765\u4e86\u89e3\u4e24\u8005\u4e4b\u95f4\u7684\u533a\u522b\u3002<\/p>\n\n\n\n<p>\u5728\u9ad8\u9732\u6d01\uff0c\u6211\u4eec\u6ce8\u610f\u5230\u4ee5\u4e0b\u51e0\u70b9\u2014\u2014<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2014 \u2013<\/strong>\u5e94\u6536\u8d26\u6b3e\u51c0\u989d\u4e3a 15.52 \u4ebf\u7f8e\u5143\uff0c\u51c6\u5907\u91d1\u4e3a 5400 \u4e07\u7f8e\u5143\uff1b\u8fd9\u610f\u5473\u7740\u5e94\u6536\u8d26\u6b3e\u603b\u989d\u4e3a 1,552 \u7f8e\u5143 + 54 \u7f8e\u5143 = 16.06 \u4ebf\u7f8e\u5143<\/li>\n\n\n\n<li><strong>2013 \u5e74\u2014\u2014&nbsp;<\/strong>\u5e94\u6536\u8d26\u6b3e\u51c0\u989d\u4e3a 16.36 \u4ebf\u7f8e\u5143\uff0c\u51c6\u5907\u91d1\u4e3a 6700 \u4e07\u7f8e\u5143\uff1b\u8fd9\u610f\u5473\u7740\u5e94\u6536\u8d26\u6b3e\u603b\u989d\u4e3a 1,636 \u7f8e\u5143 + 67 \u7f8e\u5143 = 17.03 \u4ebf\u7f8e\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u662f Colgate \u5e94\u6536\u8d26\u6b3e\u653f\u7b56\uff0c\u5efa\u8bae\u91c7\u7528<strong>\u5c11\u4e8e 60 \u5929\u7684\u8f83\u77ed\u4fe1\u8d37\u653f\u7b56<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-accounts-receivables-by-industry\">\u6309\u884c\u4e1a\u5206\u7c7b\u7684\u5e94\u6536\u8d26\u6b3e<\/h3>\n\n\n\n<p>\u73b0\u5728\u8ba9\u6211\u4eec\u6765\u770b\u770b\u884c\u4e1a\u5e73\u5747\u5e94\u6536\u8d26\u6b3e\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u79e9<\/td><td>\u884c\u4e1a<\/td><td>\u5e94\u6536\u8d26\u6b3e\uff08\u5929\uff09<\/td><\/tr><tr><td>1\u4e2a<\/td><td>\u94f6\u884c<\/td><td>331.9<\/td><\/tr><tr><td>2\u4e2a<\/td><td>\u673a\u68b0<\/td><td>109.93<\/td><\/tr><tr><td>3\u4e2a<\/td><td>\u5efa\u9020<\/td><td>107.88<\/td><\/tr><tr><td>4\u4e2a<\/td><td>\u91d1\u5c5e\u5236\u54c1<\/td><td>103.36<\/td><\/tr><tr><td>5\u4e2a<\/td><td>\u5316\u5b66\u54c1<\/td><td>98.27<\/td><\/tr><tr><td>6\u4e2a<\/td><td>\u73bb\u7483\u548c\u9676\u74f7\u4ea7\u54c1<\/td><td>97.9<\/td><\/tr><tr><td>7<\/td><td>\u7cbe\u5bc6\u4eea\u5668<\/td><td>97.8<\/td><\/tr><tr><td>8\u4e2a<\/td><td>\u7535\u5668<\/td><td>96.46<\/td><\/tr><tr><td>9<\/td><td>\u6a61\u80f6\u5236\u54c1<\/td><td>92.09<\/td><\/tr><tr><td>10<\/td><td>\u5176\u4ed6\u670d\u52a1<\/td><td>89.74<\/td><\/tr><tr><td>11<\/td><td>\u7eb8\u6d46\u548c\u9020\u7eb8<\/td><td>85.73<\/td><\/tr><tr><td>12<\/td><td>\u6709\u8272\u91d1\u5c5e\u4ea7\u54c1<\/td><td>85.13<\/td><\/tr><tr><td>13<\/td><td>\u5176\u4ed6\u4ea7\u54c1<\/td><td>83.87<\/td><\/tr><tr><td>14<\/td><td>\u94a2\u94c1<\/td><td>81.3<\/td><\/tr><tr><td>15<\/td><td>\u6728\u6750\u53ca\u6728\u5236\u54c1<\/td><td>75.7<\/td><\/tr><tr><td>16<\/td><td>\u6c9f\u901a<\/td><td>74.19<\/td><\/tr><tr><td>17<\/td><td>\u6279\u53d1\u8d38\u6613<\/td><td>73.78<\/td><\/tr><tr><td>18<\/td><td>\u8fd0\u8f93\u8bbe\u5907<\/td><td>70.65<\/td><\/tr><tr><td>19<\/td><td>\u7eba\u7ec7\u670d\u88c5<\/td><td>69.34<\/td><\/tr><tr><td>20<\/td><td>\u76ae\u9769\u5236\u54c1<\/td><td>69.23<\/td><\/tr><tr><td>21<\/td><td>\u7a7a\u8fd0<\/td><td>68.22<\/td><\/tr><tr><td>22<\/td><td>\u51fa\u7248\u5370\u5237<\/td><td>67.31<\/td><\/tr><tr><td>23<\/td><td>\u519c\u4e1a<\/td><td>61.59<\/td><\/tr><tr><td>24<\/td><td>\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u5f00\u91c7<\/td><td>60.29<\/td><\/tr><tr><td>25<\/td><td>\u5176\u4ed6\u4ea4\u901a\u5de5\u5177<\/td><td>58.85<\/td><\/tr><tr><td>26<\/td><td>\u4fdd\u9669<\/td><td>56.89<\/td><\/tr><tr><td>27<\/td><td>\u98df\u54c1<\/td><td>55.44<\/td><\/tr><tr><td>28<\/td><td>\u77f3\u6cb9\u548c\u7164\u70ad\u4ea7\u54c1<\/td><td>54.99<\/td><\/tr><tr><td>29<\/td><td>\u6797\u4e1a<\/td><td>54.38<\/td><\/tr><tr><td>30<\/td><td>\u91c7\u7164<\/td><td>48.24<\/td><\/tr><tr><td>31<\/td><td>\u6e14\u4e1a<\/td><td>42.81<\/td><\/tr><tr><td>32<\/td><td>\u91d1\u5c5e\u77ff\u4e1a<\/td><td>41.66<\/td><\/tr><tr><td>33<\/td><td>\u6c14\u4f53<\/td><td>36.26<\/td><\/tr><tr><td>34<\/td><td>\u7535\u5f71<\/td><td>33.49<\/td><\/tr><tr><td>35<\/td><td>\u516c\u8def\u8fd0\u8f93<\/td><td>32.41<\/td><\/tr><tr><td>36<\/td><td>\u96f6\u552e\u4e1a<\/td><td>28.23<\/td><\/tr><tr><td>37<\/td><td>\u9152\u5e97<\/td><td>27.47<\/td><\/tr><tr><td>38<\/td><td>\u7535\u529b<\/td><td>27.28<\/td><\/tr><tr><td>39<\/td><td>\u94c1\u8def<\/td><td>24.68<\/td><\/tr><tr><td>40<\/td><td>\u4ed3\u50a8<\/td><td>23.81<\/td><\/tr><tr><td>41<\/td><td>\u6d77\u4e0a\u8fd0\u8f93<\/td><td>23.72<\/td><\/tr><tr><td>42<\/td><td>\u5a31\u4e50<\/td><td>18.78<\/td><\/tr><tr><td>43<\/td><td>\u623f\u5730\u4ea7<\/td><td>10.64<\/td><\/tr><tr><td>44<\/td><td>\u8bc1\u5238<\/td><td>6.86<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4ece\u4e0a\u9762\u53ef\u4ee5\u770b\u51fa\uff0c\u94f6\u884c\u7b49\u884c\u4e1a\u7684\u5e94\u6536\u8d26\u6b3e\u671f\u9650\u5f88\u957f\uff08\u8d85\u8fc7 300 \u5929\uff09\uff0c\u4f46\u662f\uff0c\u5bf9\u4e8e\u8d44\u672c\u8d27\u7269<a href=\"https:\/\/www.wallstreetmojo.com\/capital-goods\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/capital-goods\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/capital-goods\/\"><\/a>\u800c\u673a\u68b0\u3001\u5efa\u7b51\u3001\u91d1\u5c5e\u7b49\u91cd\u8d44\u4ea7\u884c\u4e1a\uff0c\u5219\u4e3a100\u5929\u5de6\u53f3\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-conclusion\">\u7ed3\u8bba<\/h3>\n\n\n\n<p>\u5e94\u6536\u8d26\u6b3e\u662f\u5ba2\u6237\u6b20\u516c\u53f8\u7684\u6b3e\u9879\u3002\u91cd\u8981\u7684\u662f\u8981\u8003\u8651\u5ba2\u6237\u7684\u8fdd\u7ea6\u6982\u7387\uff0c\u56e0\u6b64\u8981\u67e5\u770b\u51c0\u5e94\u6536\u8d26\u6b3e\u6570\u5b57\u3002\u6bcf\u4e2a\u884c\u4e1a\u90fd\u6709\u4e00\u5957\u4e0d\u540c\u7684\u4fe1\u8d37\u653f\u7b56\uff0c\u56e0\u6b64\uff0c\u5e94\u6536\u8d26\u6b3e\u5929\u6570\u56e0\u5e7f\u6cdb\u63aa\u65bd\u800c\u5f02\u3002<\/p>\n<div class=\"pld-like-dislike-wrap pld-template-1\">\r\n    <div class=\"pld-like-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-like-trigger pld-like-dislike-trigger\" title=\"\" data-post-id=\"20858\" data-trigger-type=\"like\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-up\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-like-count-wrap pld-count-wrap\">0    <\/span>\r\n<\/div><div class=\"pld-dislike-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-dislike-trigger pld-like-dislike-trigger\" title=\"\" data-post-id=\"20858\" data-trigger-type=\"dislike\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-down\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-dislike-count-wrap pld-count-wrap\">0<\/span>\r\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>&nbsp;\u5e94\u6536\u8d26\u6b3e\u7684\u542b\u4e49 \u5e94\u6536\u8d26\u6b3e\u662f\u5ba2\u6237\u6b20\u4f01\u4e1a\u7684\u6b3e\u9879\uff0c\u4f01\u4e1a\u5df2\u4e3a\u5176\u63d0\u4f9b\u670d\u52a1\u6216\u4ea4\u4ed8\u4ea7\u54c1\u4f46\u5c1a\u672a\u6536\u6b3e\u3002\u5b83\u4eec\u5728\u8d44\u4ea7\u8d1f\u503a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":20861,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[239],"tags":[302,297,303],"class_list":["post-20858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-epm","tag-302","tag-297","tag-303"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/posts\/20858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/comments?post=20858"}],"version-history":[{"count":0,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/posts\/20858\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/media\/20861"}],"wp:attachment":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/media?parent=20858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/categories?post=20858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/tags?post=20858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}