1, final aging method
Finally, the aging method is simple to operate, but it is not practical and applicable. The final aging method is to determine the aging of each customer's accounts receivable at the end of a certain year when economic business occurs, so the enterprise will take all accounts receivable of this customer as this year.
2. First in first out method
It is necessary to assume that the accounts are recovered first, and then the aging is determined by recovering the accounts receivable that occurred first.
3. Actual aging method
It is to determine the bill according to the time when each economic business actually generates receivables and collects money. If the actual receivable time is 202 1 year 1 month and the receivable time is 202 1 month, the actual occupancy can be calculated as 4 months. Actual aging method is widely used, and some financial lending platforms will use it.
Usually, enterprises or financial institutions divide their aging according to the above methods. It is relatively simple to use aging analysis method, and at the same time, it can well estimate the amount that cannot be realized. The main disadvantage is that it can't fully meet the matching principle, which will affect the correctness of the net income amount.
Calculation method of aging
1, calculated according to the receipt date.
Refers to the calculation of the account's aging according to the date when the account occurred. This aging calculation method can better reflect the recovery of enterprise accounts receivable and is an important indicator of enterprise financial situation.
2. Calculated according to the account maturity date.
Refers to calculating the aging of an account according to its maturity date. This aging calculation method can better reflect the recovery of enterprise accounts receivable and is an important indicator of enterprise financial situation.
3. Calculated according to the account recovery date.
Refers to the calculation of aging according to the collection date. This aging calculation method can better reflect the recovery of enterprise accounts receivable and is an important indicator of enterprise financial situation.