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应收账款是企业采用赊销方式销售商品或提供劳务而应向顾客收取的款项。按照《企业财务通则》规定,应收账款既是企业资产营运管理的一项重要内容,也是成本控制的重要内容。目前,
Accounts receivable is the amount that the enterprise should charge customers when selling goods or providing services by means of credit. According to the “General Rules for Corporate Finance”, accounts receivable are not only an important part of the operation and management of assets of an enterprise, but also an important part of cost control. Currently,