目前可供证券化的资产主要是住房抵押贷款、基础设施贷款以及大型公司应收款。
The assets available for securitization now consist mainly of the real estate mortgage, the infrastructure loan and the account receivable of large-scale corporations.
因此应收款不反映预计的可实现净值。
The receivables, therefore, are not stated at estimated net realizable value.
三是应收款项和存货分析法；
会计师发现应付款与应收款有不合之处。
The accountant has found a discrepancy between the accounts payable and the accounts receivable.
非现金形式的流动资金，如应收款和库存。
Working capital not in cash form, i. e. receivables and inventories.
过热的一个明显的信号是应收款项的增长。
A clear sign of overheating is the increase in accounts receivable.
任何应收款的减免必须由财务总监和合适的部门领导批准。
Any rebates generated from Accounts Receivable must be approved by the Financial Controller and appropriate Department Head.
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
我国高新技术企业适合证券化的资产有出口贸易应收款和知识产权转让收入。
The securities assets of Chinese high - technology enterprises include the money of export trade and the money of transferring property rights.
收回已核销的账款证明原来的核销是个错误，因此该笔应收款应重新被列为资产。
Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.
本文将对商业批发企业财务管理中的成本管理及应收款控制这两个核心环节进行研究。
This thesis will discuss the cost management and account receivable control. The two parts are the core in the wholesale trade's enterprise finance management.
改进后的会计处理能如实地反映换入应收款项的实际价值，有利于企业对应收款项的管理。
The improved accounting can reflect the true value of the received accounts receivable, which will benefit the management of accounts receivable.
如果承租人某月逾期未交租金，承租人同意出租人立即从保证金中扣除应收款项作为租金。
Should the Lessee be overdue on rent payment for any month, the Lessee agrees for the Lessor to immediately deduct the amount due from the said deposit as rent payment.
应收账款是企业因销售产品或提供劳务而形成的应收款项，是企业流动资产的一个重要组成部分。
Accounts receivable is a result of selling products or providing services and the formation of receivables, liquid assets is an important component.
目前，选择出口贸易应收款和预期知识产权转让收入，作为主要资产进行证券化具有一定的可行性。
At present, the export account receivable and the transfer revenue of expected intellectual property right can be taken in the major assets to issue securities.
对于自年度资产负债表日起一年以上的应收款项，应当在年度资产负债表长期投资类下单列项目反映。
Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet.
负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将应收款定为坏账而核销的权力。
The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.
为帮助我们判断一家公司准予赊销和回收应收款工作做得如何，我们可以计算销售净值对应收账款平均值的比例。
To help us judge how good a job a company is doing in granting credit and collecting its receivables, we compute the ratio of net sales to average receivables.
要严格控制财务，应收账款到期了就要收款，并确实让账面获利转换成银行户头中的现金。
Have ironclad financial discipline. Collect on your receivables when they are due and make sure your paper profits translate into cash at the bank.
平均收款周期是指收回应收账款的平均时间长度。
Average Collection Period The average amount of time required to collect an account receivable.
平均收款周期是指收回应收账款的平均时间长度。
Average Collection Period The average amount of time required to collect an account receivable.
应用推荐