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应收账款是企业或单位在销售商品、提供劳动服务后向购货单位或个人收取的合法款项。应收账款出现风险或造成企业的资金周转呆滞,无法正常运行。存货需要投入大量的资金,当出现存货异常后,大量货物会出现严重贬值、破损、丢失等情况,造成企业的直接损失。应收账款与存货异常增加是企业在发展的过程中常见的问题,出现应收账款和存货异常增加会影响企业的健康发展。本文详细分析了应收账款与存货异常引发的企业风险,同时探讨了相应的解决措施。
Accounts receivable is the legitimate amount that the enterprise or unit collects from the purchasing unit or individual after selling the goods and providing labor service. Accounts receivable risk or result in business turnover sluggish, unable to operate normally. Inventory needs a lot of money, when there is abnormal inventory, a large number of goods will be a serious devaluation, damage, loss, etc., resulting in direct losses of enterprises. The abnormal increase of accounts receivable and inventory is a common problem in the process of development of enterprises. The abnormal increase of accounts receivable and inventory will affect the healthy development of enterprises. This article analyzes in detail the corporate risks arising from the abnormal accounts receivable and inventory, and discusses the corresponding solutions.