How do you use "receivable" in a sentence?

The company's trade receivables stood at £12.8 million at year-end, with 15 per cent overdue by more than 90 days. Cash flow improved after management tightened credit terms and reduced the average collection period for receivables. The firm entered into a factoring arrangement, selling its receivables to a third party at a five per cent discount.

receivable

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의미: Amounts of money owed to a business by its customers or clients; in accounting, 'accounts receivable' represents the outstanding invoices a company expects to collect.

企业客户或委托人应付的款项；在会计中，'accounts receivable'代表公司预期收取的未结清发票。

Cantidades de dinero que los clientes deben a una empresa; en contabilidad, 'accounts receivable' representa las facturas pendientes de cobro.

顧客やクライアントから企業に支払われるべき金額。会計では、'accounts receivable'（売掛金）は企業が回収を見込んでいる未決済の請求書を表す。

고객이나 거래처로부터 기업에 지급되어야 할 금액. 회계에서 'accounts receivable(매출채권)'는 기업이 회수할 것으로 예상하는 미결제 청구서를 나타낸다.

Accounts receivable (AR) is the counterpart to accounts payable: it represents money owed to the business rather than by it. On the balance sheet, receivables appear as a current asset. Managing receivables efficiently — ensuring customers pay on time — is critical to cash flow. 'Aged receivables' or 'receivables ageing' reports break down outstanding invoices by how long they have been due. Companies sometimes sell their receivables to a factor at a discount, a process known as 'factoring.' Common collocations include 'trade receivables,' 'collect receivables,' and 'receivables turnover.'

Accounts receivable（应收账款，AR）是accounts payable（应付账款）的对应项：它代表企业应收的款项而非企业应付的款项。在资产负债表上，应收账款显示为流动资产。有效管理应收账款——确保客户按时付款——对现金流至关重要。'Aged receivables'或'receivables ageing'报告按逾期时间长短对未结清发票进行分类。公司有时会以折扣价将应收账款出售给保理公司，这一过程称为'factoring'（保理）。常见搭配包括'trade receivables'、'collect receivables'和'receivables turnover'。

Accounts receivable (AR) es la contrapartida de accounts payable: representa el dinero que se le debe al negocio, no el que este debe. En el balance, las cuentas por cobrar figuran como activo corriente. Gestionar eficientemente los cobros — asegurándose de que los clientes paguen a tiempo — es fundamental para el flujo de caja. Los informes de 'antigüedad de saldos' desglosan las facturas pendientes según el tiempo que llevan vencidas. A veces las empresas venden sus cuentas por cobrar a un factor con descuento, en un proceso conocido como 'factoring'. Las colocaciones habituales incluyen 'trade receivables', 'collect receivables' y 'receivables turnover'.

accounts receivable（売掛金、AR）はaccounts payable（買掛金）の対となるもので、企業が負う金額ではなく、企業に対して支払われるべき金額を表す。貸借対照表では流動資産として計上される。売掛金を効率的に管理すること——顧客が期日通りに支払うことを確保すること——はキャッシュフローにとって極めて重要である。'aged receivables'（経過別売掛金明細）は未決済請求書を延滞期間別に分類する。企業は売掛金をファクタリング会社に割引価格で売却することがあり、このプロセスは'factoring'（ファクタリング）と呼ばれる。よく使われる共起表現に'trade receivables'、'collect receivables'、'receivables turnover'がある。

매출채권(AR)은 매입채무(accounts payable)의 반대 개념으로, 기업이 타인에게 지불해야 할 돈이 아니라 기업이 받아야 할 돈을 나타낸다. 대차대조표에서 매출채권은 유동자산으로 표시된다. 매출채권을 효율적으로 관리하여 고객이 제때 대금을 지급하도록 하는 것은 현금흐름에 매우 중요하다. '매출채권 연령 분석(aged receivables)' 보고서는 미결제 청구서를 연체 기간별로 분류한다. 기업은 때때로 매출채권을 할인된 가격에 팩터링 업체에 매각하는데, 이를 '팩토링(factoring)'이라 한다. 일반적인 연어로는 'trade receivables(매출채권)', 'collect receivables(채권 회수)', 'receivables turnover(매출채권 회전율)'가 있다.

예문

The company's trade receivables stood at £12.8 million at year-end, with 15 per cent overdue by more than 90 days.
该公司年末的贸易应收账款为1,280万英镑，其中15%已逾期超过90天。
Las cuentas por cobrar comerciales de la empresa ascendían a 12,8 millones de libras al cierre del ejercicio, con un 15 por ciento vencido desde hacía más de 90 días.
同社の期末時点の売掛金は1,280万ポンドで、うち15パーセントが90日以上の延滞であった。
해당 기업의 기말 매출채권은 1,280만 파운드였으며, 그중 15퍼센트가 90일 이상 연체되어 있었다.
Cash flow improved after management tightened credit terms and reduced the average collection period for receivables.
管理层收紧信用条件并缩短了应收账款的平均收款期后，现金流有所改善。
El flujo de caja mejoró después de que la dirección endureció las condiciones de crédito y redujo el período medio de cobro de las cuentas por cobrar.
経営陣が与信条件を厳格化し売掛金の平均回収期間を短縮した結果、キャッシュフローが改善した。
경영진이 여신 조건을 강화하고 매출채권의 평균 회수 기간을 단축한 결과, 현금흐름이 개선되었다.
The firm entered into a factoring arrangement, selling its receivables to a third party at a five per cent discount.
该公司签订了保理协议，以五个百分点的折扣将应收账款出售给第三方。
La empresa suscribió un acuerdo de factoring, vendiendo sus cuentas por cobrar a un tercero con un descuento del cinco por ciento.
同社はファクタリング契約を締結し、売掛金を5パーセントの割引で第三者に売却した。
해당 기업은 팩토링 계약을 체결하여 매출채권을 5퍼센트 할인된 가격으로 제3자에게 매각했다.

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사용 가이드

맥락: accounting, finance, professional

어조: neutral

기원과 역사

From Old French receivable, from recevoir (to receive), from Latin recipere (to take back). The accounting use became established in the 18th century with the spread of standardised bookkeeping.

문화적 배경

Era: Modern

Generation: All ages

Social background: Universal

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