reporting and analyzing receivables

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1、CHAPTER8©ArthurKwiatkowski/iStockphoto●✓TheNavigatorREPORTING•ScanLearningObjectives•ReadFeatureStoryANDANALYZING•ScanPreview•ReadTextandAnswerDoit!p.407p.411p.417p.420RECEIVABLES•WorkUsingtheDecisionToolkitLEARNINGOBJECTIVES•ReviewSummaryofLearningObjectivesAfterstudyingthischap

2、ter,youshouldbeableto:•WorkComprehensiveDoit!p.4241Identifythedifferenttypesofreceivables.•AnswerSelf-TestQuestions2Explainhowaccountsreceivablearerecognizedintheaccounts.•CompleteAssignments3Describethemethodsusedtoaccountforbaddebts.•GotoWileyPLUSforpracticeand4Computetheintere

3、stonnotesreceivable.tutorials5Describetheentriestorecordthedispositionofnotesreceivable.6Explainthestatementpresentationofreceivables.ReadALookatIFRSp.4447Describetheprinciplesofsoundaccountsreceivablemanagement.8Identifyratiostoanalyzeacompany’sreceivables.●✔The9Describemethodst

4、oacceleratethereceiptofcashNavigatorfromreceivables.396FeatureStoryWhatmajorU.Scorporationgotitsstart38yearsAsthebusinessgrew,Nikesolditsshoestoagowithawaffleiron?Hint:Itdoesn’tsellfood.sportinggoodshopsanddepartmentstoresonaAnotherhint:Swoosh.Anotherhint:“Justdoit.”creditbasis.T

5、hisnecessitatedreceivablesman-That’sright,Nike.In1971,Nikeco-founderBillagement.Today,withsalesof$20.8billionandBowermanputapieceofrubberintoakitchenaccountsreceivableof$3.1billion,managingwaffleiron,andthetrademarkwafflesolewasaccountsreceivableisvitallyimportanttoNike’sborn.Its

6、eemsfairtosaythatatNike,“Theydon’tsuccess.Ifitmakesamajormistakewithitsmake’emliketheyusedto.”receivables,itwilldefinitelyaffectthebottomline.Nike,wasco-foundedbyBowermanandPhilInrecentyears,Nikehasexpandeditsprod-Knight,amemberofBowerman’suctlinetoadiverserangeofUniversityofOreg

7、ontrackteam.WHAT’Sproducts,includingperform-EachbeganintheshoebusinessanceequipmentsuchassoccerindependentlyduringtheearlyCOOKING?ballsandgolfclubs.Whilethis1960s.Bowermangothisstarthasincreasedsalesrevenue,itbymakinghand-craftedrunningshoesforhisUni-hasalsocomplicatedNike’srecei

8、vablesman-versityofOregontrackteam.Knigh