财务会计论文应收账款外文参考文献

财务会计论文应收账款外文参考文献Foreign source :Friends of the accounting, in 2009 (30) 84 85

Enterprise receivables management analysed

【 abstract 】 in order to meet the expanding sales and increase the competitiveness of

the enterprises, reduce inventory, reduce inventory risk and management expenses

need, the business activities in El often created accounts receivable. Accounts

receivable is the enterprise is an important, the risk is bigger liquid assets, its quality

is good or bad for a business often has had a significant impact. Because of the

important account receivable, according to some accounts receivable management and

accounting, points out the existing problems in the disadvantages of account

receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.

【 keywords 】 receivables; The provision for; Management risk

Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the

accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.

1.The role of account receivable. Expand sales, increase the competitiveness of

the enterprises in the fierce market competition situation, is to promote the sales of

credit is an important way. Enterprise credit is actually to provide customers with the

two transactions, to customer selling products, and in a limited

period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for

enterprise sales role. New products and explore new market is more important significance.

Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and

insurance expenses; Instead, the enterprise to hold accounts receivable, you do not

need the spending. Therefore, when the enterprise products inventory more for long

1 time, generally can use more favorable credit conditions, the inventory into pipes

receivable and reduce finished goods in stock, save related expenses.

2.Accounts receivable in the management of the existing problems

Accounts receivable is broad, fixed number of year long. Amounts Enterprise to accounts receivable accounting is not standard. According to the

provisions of the state financial and accounting systems. Accounts receivable is

accounting enterprise for selling goods or services to happen to purchase unit shall be

recovered or accept labor unit payments. But the enterprise did not strictly according

to the provisions of the accounting enterprise receivables. Cause some should not be

in the project accounting money also included in the project, cause accounts

receivable accounting has no reality.

The account receivable NPLS not timely, to the enterprise confirmed the

appearance of virtually increased asset caused. Because enterprise to accounts

receivable slackened management, especially some enterprise also to accounts

receivable as means of adjusting profit. So on the account receivable SiZhang