To illustrate, assume that a company's past experience indicates that about 2% of its credit sales prove to be uncollectible. 例如,从某家公司过去经验得出赊销额的2%左右将无法收回。
A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales. 特种日记账是用来记录一种特殊类型会计事项的会计日记账。
A book in which a merchant records credit sales. The store gives customers a freebie with their purchases. 顾客赊帐簿商人登记顾客购买的商品的本子那家商店在顾客购货后赠给顾客一个免费品。
Nonetheless, if a company makes credit sales to hundreds perhaps thousands of customers, some accounts inevitably will turn out to be uncollectible. 然而,如果公司赊销给成百上千的客户,难免会有一些账款无法收回。
The cash sales produce cash receipts in the current period, but the credit sales will not. International Convention for the Suppression of the Circulation of and Traffic in Obscene Publications 现金销售可以在销售当期取得现金,但信用销售则不会.取缔猥亵出版物行销国际公约
If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is 如果9月的赊销额达1美元,记录坏账损失的月末调整会计分录为
Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales. 根据以往经验,坏账损失预估为赊销净值的一定百分比。
Study on Credit Sales Risk Assessing Model Based on Support Vector Machine 基于支持向量机的企业赊销风险评估模型
The Operation Department track the charge collection from the Client, then notify the Finance Department. Daily credit sales control: daily sales and payment tracking. 业务部跟踪货款的回收,并通知财务部。日常销售跟踪:对日常销售,客户信用,销售货款到账状况进行跟踪。
For every period, the sales consist of cash sales and credit sales. 每一时期的销售都是既有现金销售,又有信用销售。
Study on Credit Sales Risk Assessing Model and Operation Based on Credit Sales Risk Degree 基于赊销风险度企业赊销风险评估模型及操作
The credit sales from prior periods will result in cash receipts for the later periods. 前期的信用销售会在以后的时期形成现金流入。
The cash sales produce cash receipts in the current period, but the credit sales will not. 现金销售可以在销售当期取得现金,但信用销售则不会。
Under the heavy market competition pressure, domestic engineering machinery manufacturer want to explore and launch the new credit sales mode. 在不利的宏观形势和更大的市场竞争压力下,国内工程机械厂商需要探索和开展新的信用销售模式。
Finally the author proudly studies the realized program of artificial neural network which has been evaluated by customers of credit sales. 最后深入研究了信用销售客户评价的神经网络实现方案。
Risks of Credit Sales of the Small and Medium Foreign-trade Enterprises: Analysis and Management 中小型外贸企业出口信用风险分析及管理
The SME in western countries can keep the extremely low bad account rate in a high proportion of credit sales, because they have already established a perfect credit system. 西方国家中小企业在高比例信用销售的同时,能够保持极低的坏账率,就得益于西方国家已建立起完善的信用体系。
Third, improve the mode of payment, such as credit sales, to provide facilities for the development of rural market; 完善支付方式,如赊销、信用交易等,为农村市场发展提供更多的便利;
Risk Assessment on Key Account Customers and Standard Establishment for Credit Sales of A Company A公司大客户风险评估及赊销标准的确立
An increasing number of companies choice business credit sales in now international trade and credit transaction mode speeds up to instead of the traditional trading mode. 当今的国际贸易中越来越多的企业采用商业信用的销售方式,信用交易模式加速取代了传统的交易模式。
With the gradual aggravation of the market competition of our country, the flexible trade way is being produced constantly, credit sales becomes the marketing method that a lot of enterprises praise highly. 随着我国市场竞争的逐步加剧,灵活多样的交易方式不断产生,信用销售成为很多企业推崇的销售方式。
Credit sales will have accounts receivable management costs, and brings the risk of loss of bad debts. 信用销售会产生应收账款管理成本,同时带来坏账损失的风险。
To choose an appropriate operating model ( including trade structure, credit sales, financial strategy and expansion strategy, etc.) is undoubtedly one of the key factors that affect the performance of engineering machinery manufacturing enterprises. 造成这种现状的因素有很多,运营模式(包括交易结构、销售方式、财务策略、扩张策略等)无疑是影响工程机械制造企业经营业绩的一个重要因素。
The establishing of the above managing system has successfully decreasing or eliminating the credit risk of its account receivables for enterprise M for transactions going through credit sales exporting. 为M企业控制客户信用风险提供了保障,实现了减少和降低M企业在出口赊销贸易下应收账款风险管理的目标。
In order to expand product sales, improving product competitiveness and market share and ultimately increase the profits of enterprises, many enterprises including coal enterprises, have adopted the form of credit sales. 为了扩大产品销售,提高产品的竞争能力和市场占有率,最终增加企业的利润,包括煤炭企业在内的众多企业纷纷采用了信用销售的方式。
Therefore, international trade competitive credit sales ( O/ A) and acceptance ( D/ A) favored by the buyer, according to statistics, now of the international trade transactions 80% are using these two kinds of payment. 因此,国际贸易中极具竞争优势的赊销(O/A)和承兑交单(D/A)备受买方青睐,据统计,现在的国际贸易交易中80%都是采用这两种支付方式。
Only moderate using of credit sales and searching for a balance between the short-term interests and long-term development can an enterprise weakens financial risk to the greatest extent. 适度地利用信用销售,在短期利益和长期发展间寻找平衡才能最大程度减弱企业的财务风险。
Credit sales decreases transaction costs, reduces inventory, improves the competitiveness of enterprises, it also brings uncertainty to the transaction& credit risk. 信用销售在降低交易成本、减少存货、提高企业竞争力的同时,也给交易双方带来了不确定性――信用风险。
It also has a good reference value to the state-owned and private enterprises, particularly to those just started credit sales. 对于广大国有和民营企业,特别是那部分初涉赊销交易的企业来说,也有着很好的参考价值。
The "accounts receivable owed" resulted from Credit sales has become a major trouble standing business. 由信用销售导致的拖欠账款成了长期困扰企业的一大顽疾。