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Title:Receivable
Assume that you have decided to sell your car to a neighbor for $7,500. Your neighbor agrees to pay you $1,500 immediately and the remaining $6,000 in a year. How much should you charge your neighbor for interest?
You could determine an appropriate interestrate by asking some financial institutions what they currently charge their customers.Using this information as a staring point,you could then negotiate with your neighbor and agree upon a rate.Assuming that the agreed-upon rate is 8%,you will receive interest totaling $480 for the one-year loan.
Objective 1: Classification of Receivables
Many companies sell on credit in order to sell more services or products. The receivables that result from such sales are normally classified as accounts receivable or notes receivable. The term receivables includes all money claims against other entities, including people, business firms, and other organizations. These receivables are usually a significant portion of the total current assets.
Accounts Receivable:
The most common transaction creating a receivable is selling merchandise or services on credit. The receivable is recorded as a debit to the accounts receivable account. Such accounts receivable are normally expected to be collected within a relatively short period, such as 30 or 60 days. They are classified on the balance sheet as a current asset.
Notes Receivable:
Notes receivable are amounts that customers owe, for which a formal, written instrument fo credit has been issued. As long as notes receivalbe are expected to be collected within a year, they are normally classified on the balance sheet as a current asset.
Notes are often used for credit periods of more than sixty days. For example,a dealer in automobiles or furniture may require a down payment at the time of sale and accept a note or a series of notes for the remainder. Such arrangements usually provide for monthly payments.
Notes may be used to settle a customer’s account receivable. Notes and accounts receivable that result from sales transactions are sometimes called trade receivable. Unless we indicate otherwise, we will assume that all notes and accounts receivable in this chapter are gome sales transactions.
Other Receivable:
Other receivables are normally listed separately on the balance sheet. If they are expected to be collected within one year, they are classified as current assets. If collection is expected beyond one year, they are classified as noncurrent assets and reported under the caption investments. Other receivables include interest receivable, taxes receivable, and receivables from officers or employees.
假设, 您决定卖您的汽车对邻居为$7,500 。您的邻居同意立刻支付您$1,500 和残余$6,000 在一年。您应该充电多少您的邻居为兴趣? 您能确定适当的利率由问一些财政机关什么他们当前充电他们的顾客。使用这信息作为凝望点, 您能与您的邻居谈判和然后同意率。假设, 同意的率是8%, 您将接受兴趣共计$480 为1 年的贷款。
宗旨1: 许多公司卖在信用为了卖更多服务或产品可接收的分类。起因于这样销售的可接收通常被分类作为应收帐款或应收票据帐。期限可接收包括所有金钱要求反对其它个体, 包括人、商号, 和其它组织。这些可接收通常是总当前的财产的一个重大部份。应收帐款: 最共同的交易创造应收卖商品或服务在信用。应收被记录作为借方对应收帐款帐户。这样应收帐款通常被预计被收集在一个相对地短的期间内, 譬如30 或60 天。他们被分类在资产负债表作为当前的财产。应收票据帐: 应收票据帐是顾客欠, 正式的数额, 书面仪器fo 信用被发布了。只要应收票据帐被预计被收集在一年之内, 他们通常被分类在资产负债表作为当前的财产。笔记经常被使用在超过六十天的信用期内。例如, 一位经销商在汽车或家具也许需要首款在销售之时和接受笔记或一系列的笔记为剩下的人。这样安排通常提供月度付款。笔记也许被使用安定顾客的应收帐款。起因于销售交易的笔记和应收帐款有时称商业应收。除非我们表明得否则, 我们假设, 所有笔记和应收帐款在这个章节里是gome 销售交易。
其它应收: 其它可接收分开地通常被列出在资产负债表。如果他们被预计被收集在一年之内, 他们被分类作为当前的财产。如果汇集被期望在一年之外, 他们被分类作为非流动资产和被报告在说明投资之下。其它可接收包括兴趣应收, 税应收, 和可接收从官员或雇员。
头疼
现在看到这玩意就头疼
