应收账款和应收票据之间的差额

Key Difference – Accounts Receivable vs Notes Receivable

应收账款和应收票据之间的关键区别在于应收账款是客户所欠的资金，而票据收款是供应商的书面承诺，供应商同意将来支付一笔钱。These are two principal types of receivables for a company and will be recorded as assets in the statement of financial position. Accounts receivable and notes receivable play an important role in deciding the liquidity position in the company.

CONTENTS
1。概述和关键差异
2。什么是应收账款
3。What is Notes Receivable
4。并排比较 - 应收账款vs笔记应收
5。Summary

什么是应收账款？

公司进行的应收帐款信用销售，，，，and the customers are yet to settle the amounts. Accounts receivable is usually considered as the most important current asset following cash and cash equivalents when流动性被认为。可以使用应收账款金额如下计算两个重要的流动性比率。

应收账款天数

信贷销售未偿还的天数可以使用以下公式计算。天数越高，这表明可能现金周转问题由于客户需要更长的时间才能付款。

应收账款天数= Accounts Receivables / Total Credit Sales * Number of Days

应收帐款营业额

应收账款营业额是公司每年收取其应收账款的次数。该比率评估了公司向客户发放信贷并有效收集资金的能力。

应收账款营业额=总信贷销售 /应收帐款

客户偿还债务的时间越多，增加了bad debts(nonpayment of due funds). Thus, it is vital for businesses to continuously monitor the accounts receivables. Accounts receivable aged analysis is an important report prepared that indicates the amount unsettled from each customer and for how long they have been unsettled. This will indicate any breaches of credit terms if there are any.

什么是应收笔记？

Notes receivable refers to an asset of a bank, company, or another organization that holds a written期票来自另一方。In this situation, the company extending credit against a note receivable is referred to as the ‘payee’ of the note and would account for this amount as note receivable whereas the customer who has to pay against that note is referred to as the ‘maker’ of the note. The maker accounts for the amount as a note payable. The face value of the note is the amount offered as the loan. Notes receivable carry interest charges; thus, when the maturity date approaches, it can be extended if the company wish to accumulate more interest.

例如ADF公司贷款25250美元的增刊iers where the supplier agreed to pay the amount by signing in a written promise.

票据应收可能是短期或长期。如果票据在当前会计年内支付，则将归类为应收票据或'当前笔记’，如果在当前会计年度之后解决，则将其归类为长期票据应收票据或'noncurrent notes’。

What is the difference between Accounts Receivable and Notes Receivable?

应收账款vs票据应收
应收账款是客户所欠的资金。	收款是供应商的书面承诺，供应商同意将来支付一笔钱。
时间段
Accounts receivable is a short term asset.	票据应收可能是短期或长期。
Legal Implications
应收账款不涉及具有法律约束力的文件。	注释可收到involves a promissory note (a document of legal value).
兴趣
兴趣is not chargeable on accounts receivable.	笔记应收费利息。

摘要 - 应收账款vs票据应收

应收账款和应收票据对组织至关重要，尤其是从流动性的角度来看。应收账款和应收票据之间的差异主要取决于接收利息的能力和具有法律约束力的文件的可用性。由于涉及的法律身份，签订法律合同的要求通常取决于给定的信贷之和以及公司与客户的关系。

References:
1.“应收账款与应收票据。”您想了解的有关会计，金融，金钱和税收的所有信息！N.P.，N.D。网络。2017年3月20日。
2.“应收账款 - AR。”Investopedia。N.P.，2014年7月31日。2017年3月20日。
3。”What is notes receivable?”AccountingCoach.com。N.P.，N.D。网络。2017年3月20日。
4。Marty Schmidt. “Receivables Including Accounts Receivable, Notes Receivable Explained.”业务案例网络地点。解决方案矩阵有限公司，出版商。2017年3月20日。2017年3月20日。

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