企業(yè)應(yīng)收賬款管理中英文對(duì)照匯編一、應(yīng)收賬款管理核心概念（CoreConceptsofAccountsReceivableManagement）1.應(yīng)收賬款定義（DefinitionofAccountsReceivable）中文：應(yīng)收賬款是企業(yè)因銷售商品、提供勞務(wù)等經(jīng)營活動(dòng)，應(yīng)向購貨方或接受勞務(wù)方收取的款項(xiàng)，包含價(jià)款、增值稅及其他代墊費(fèi)用，是企業(yè)重要的流動(dòng)資產(chǎn)，直接影響現(xiàn)金流與經(jīng)營效率。英文：Accountsreceivablereferstotheamountanenterpriseshouldcollectfrombuyersorservicerecipientsduetooperatingactivities(e.g.,sellinggoods,providingservices).Itincludesthetransactionprice,value-addedtax,andotherprepaidexpenses.Asakeycurrentasset,itdirectlyimpactscashflowandoperatingefficiency.2.管理目標(biāo)（ManagementObjectives）中文：應(yīng)收賬款管理以“平衡銷售擴(kuò)張與資金安全”為核心，通過合理授信、高效催收，實(shí)現(xiàn)“降低壞賬率、加速資金周轉(zhuǎn)、提升利潤質(zhì)量”的目標(biāo)，同時(shí)維護(hù)客戶合作關(guān)系，避免過度催收損害商業(yè)信譽(yù)。英文：Thecoreofaccountsreceivablemanagementisto“balancesalesexpansionandcapitalsecurity”.Throughreasonablecreditgrantingandefficientcollection,itaimsto“reducebaddebtrates,acceleratecapitalturnover,andimproveprofitquality”,whilemaintainingcustomerrelationshipsandavoidingdamagetobusinessreputationfromexcessivecollection.二、應(yīng)收賬款管理流程（ManagementProcessofAccountsReceivable）1.信用管理環(huán)節(jié)（CreditManagementLink）中文：信用管理是應(yīng)收賬款風(fēng)險(xiǎn)防控的“第一道防線”，需結(jié)合客戶行業(yè)屬性、經(jīng)營規(guī)模、歷史交易記錄等維度，建立動(dòng)態(tài)信用評(píng)估體系（如5C評(píng)估法：品質(zhì)Character、能力Capacity、資本Capital、抵押Collateral、條件Condition），據(jù)此劃分信用等級(jí)，設(shè)置授信額度與賬期。英文：Creditmanagementisthe“firstlineofdefense”foraccountsreceivableriskprevention.Itrequiresbuildingadynamiccreditevaluationsystem(e.g.,the5Cmethod:Character,Capacity,Capital,Collateral,Condition)byintegratingdimensionssuchasthecustomer’sindustry,scale,andhistoricaltransactionrecords.Basedonthis,creditratingsaredetermined,andcreditlimitsandpaymenttermsareset.2.賬款跟蹤環(huán)節(jié)（ReceivablesTrackingLink）中文：賬款跟蹤需貫穿銷售全周期：發(fā)貨后及時(shí)發(fā)送對(duì)賬單，確認(rèn)債權(quán)債務(wù)關(guān)系；賬期內(nèi)通過郵件、短信定期提醒付款節(jié)點(diǎn)；臨近賬期結(jié)束前，以電話溝通確認(rèn)付款安排。對(duì)大額或高風(fēng)險(xiǎn)賬款，可要求客戶提供付款進(jìn)度證明（如銀行匯款單截圖）。英文：Receivablestrackingshouldcovertheentiresalescycle:sendastatementofaccountpromptlyafterdeliverytoconfirmthecreditor-debtorrelationship;regularlyremindcustomersofpaymentdeadlinesviaemailorSMSduringthecreditperiod;andconfirmpaymentarrangementsviaphonebeforethecreditperiodends.Forlarge-valueorhigh-riskreceivables,customerscanberequiredtoprovidepaymentprogressproof(e.g.,ascreenshotofabankremittanceslip).3.催收策略環(huán)節(jié)（CollectionStrategyLink）中文：催收需區(qū)分“善意拖欠”與“惡意拖欠”：對(duì)前者（如資金臨時(shí)周轉(zhuǎn)困難），可協(xié)商延長賬期、分期還款，或提供“早付折扣”（如2/10，n/30，即10天內(nèi)付款享2%折扣，30天內(nèi)全額付款）；對(duì)后者，先以書面函件正式催討，再委托第三方催收機(jī)構(gòu)，必要時(shí)啟動(dòng)法律訴訟（需評(píng)估訴訟成本與回款可能性）。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、風(fēng)險(xiǎn)識(shí)別與防控（RiskIdentificationandPrevention）1.主要風(fēng)險(xiǎn)類型（MainRiskTypes）信用風(fēng)險(xiǎn)（CreditRisk）：客戶因經(jīng)營惡化、惡意違約等拒絕或無力付款，如下游行業(yè)受政策調(diào)控（如房地產(chǎn)限購）導(dǎo)致客戶資金鏈斷裂。英文：Creditrisk:Customersrefuseorareunabletopayduetobusinessdeterioration,maliciousdefault,etc.Forexample,downstreamindustriesaffectedbypolicyregulation(e.g.,realestatepurchaserestrictions)maycausecustomers’capitalchainstobreak.壞賬風(fēng)險(xiǎn)（BadDebtRisk）：應(yīng)收賬款逾期超信用期90天以上，且通過催收無實(shí)質(zhì)進(jìn)展，最終可能計(jì)提壞賬準(zhǔn)備（如按賬齡分析法：逾期1-30天計(jì)提5%，31-90天計(jì)提20%，91天以上計(jì)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）動(dòng)態(tài)信用評(píng)估（DynamicCreditEvaluation）：每月更新客戶財(cái)務(wù)數(shù)據(jù)（如資產(chǎn)負(fù)債率、流動(dòng)比率）、輿情信息（如涉訴、行政處罰），調(diào)整信用等級(jí)與額度。英文：Dynamiccreditevaluation:Updatecustomers’financialdata(e.g.,asset-liabilityratio,currentratio)andpublicopinioninformation(e.g.,litigationinvolvement,administrativepenalties)monthly,andadjustcreditratingsandlimits.擔(dān)保與保險(xiǎn)機(jī)制（GuaranteeandInsuranceMechanism）：要求新客戶或高風(fēng)險(xiǎn)客戶提供抵押（如不動(dòng)產(chǎn)、存貨）、質(zhì)押（如應(yīng)收賬款、股權(quán)）或第三方保證；投保“應(yīng)收賬款信用保險(xiǎn)”，轉(zhuǎn)移壞賬風(fēng)險(xiǎn)。英文：Guaranteeandinsurancemechanism:Requireneworhigh-riskcustomerstoprovidemortgages(e.g.,realestate,inventory),pledges(e.g.,accountsreceivable,equity),orthird-partyguarantees;purchase“accountsreceivablecreditinsurance”totransferbaddebtrisks.四、管理優(yōu)化策略（ManagementOptimizationStrategies）1.信息化工具應(yīng)用（ApplicationofInformation-basedTools）中文：引入ERP系統(tǒng)（如SAP、用友U8）實(shí)現(xiàn)應(yīng)收賬款全流程線上化：從銷售訂單自動(dòng)生成應(yīng)收單據(jù)，到賬期預(yù)警（提前7天推送付款提醒）、賬齡分析自動(dòng)統(tǒng)計(jì)，再到催收記錄（溝通時(shí)間、內(nèi)容、結(jié)果）實(shí)時(shí)歸檔，提升管理效率與數(shù)據(jù)透明度。2.供應(yīng)鏈金融創(chuàng)新（InnovationinSupplyChainFinance）中文：通過“應(yīng)收賬款保理”（將債權(quán)轉(zhuǎn)讓給保理商，提前獲得80%-95%的賬款）或“反向保理”（核心企業(yè)主導(dǎo)，為上游供應(yīng)商提供低息融資），盤活存量應(yīng)收，緩解資金壓力。例如，某汽車制造企業(yè)通過反向保理，幫助兩百余家供應(yīng)商將平均賬期從90天縮短至30天，自身也優(yōu)化了供應(yīng)鏈生態(tài)。英文：Activateexistingaccountsreceivableandrelievecapitalpressurethrough“accountsreceivablefactoring”(transfercreditor’srightstoafactorandreceive80%-95%oftheamountinadvance)or“reversefactoring”(ledbycoreenterprisestoprovidelow-interestfinancingforupstreamsuppliers).Forexample,anautomobilemanufacturingenterpriseshortenedtheaveragepaymentperiodofover200suppliersfrom90daysto30daysthroughreversefactoring,whileoptimizingitssupplychainecosystem.3.法務(wù)與財(cái)稅協(xié)同（CoordinationofLegalandFiscal-TaxAffairs）中文：法務(wù)部門需提前審核銷售合同（明確付款條件、違約責(zé)任、爭(zhēng)議管轄），避免“口頭約定”導(dǎo)致維權(quán)無據(jù)；財(cái)稅部門合理規(guī)劃壞賬準(zhǔn)備計(jì)提（符合《企業(yè)會(huì)計(jì)準(zhǔn)則》），并利用“壞賬損失稅前扣除”政策（需提供司法文書、催收記錄等證明材料）降低稅務(wù)成本。英文：Thelegaldepartmentshouldreviewsalescontractsinadvance(clarifypaymentterms,liabilityforbreachofcontract,anddisputejurisdiction)toavoid“oralagreements”thatleavenobasisforrightsprotection;thefiscalandtaxdepar