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应收账款是指企业因赊销产品或劳务而形成的应收款项,是企业流动资产的一个重要项目。随着市场经济的发展,商业信用的推行,企业应收账款数额普遍明显增多,应收账款的管理已经成为企业经营活动中日益重要的问题。 一、应收账款管理不善的弊端 1.降低了企业的资金使用效率,使企业效益下降。由于企业的物流与资金流不一致,发出商品,开出销售发票,货款却不能同步回收,而销售已告成立,这种没有货款回笼的入账销售收入,势必产生没有现金流入的销售业务损益产生、销售税金上缴及年内所得税预缴,如果涉及跨年度销售收入导致的应收账款,则可产生企业流动资产垫付股东年度分红。企业因上述追求表面效益而产生的垫缴税
Accounts receivable refers to the company due to credit products or services formed receivables, corporate liquid assets is an important project. With the development of market economy and the implementation of commercial credit, the amount of accounts receivable of enterprises generally increases obviously. The management of accounts receivable has become an increasingly important issue in the business activities of enterprises. First, the drawbacks of poor management of accounts receivables 1. Reduce the efficiency of corporate funds to use, so that corporate profits decline. Because of the inconsistency between logistics and capital flow in the enterprise, the issue of goods, out of sales invoices, the payment can not be synchronized recovery, and sales have been set up, this is not reimbursed the purchase of recorded sales revenue is bound to produce no cash inflows of sales generated profits and losses, Sales tax payment and annual income tax prepayment, if involving accounts receivable caused by cross-annual sales revenue, may generate an enterprise's current assets to pay dividends to shareholders. Enterprises due to the pursuit of the surface efficiency of the tax due taxes