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当前出版社发行图书形成的外欠款包括两个部分,一是主渠道对省新华书店销售图书所形成的欠款;另一部分是出版社自办发行形成的外欠款。从目前的情况来看,对新华书店主渠道的图书销售基本上都能及时回款,且双方由于是多年的合作关系,信用程度较高。对于自办发行,由于出版社主要对二渠道发货,业务网点多,地区分散,且这些书店鱼目混珠,信用度不同,逾期欠款或呆账较多。对出版社而言,外欠书款的问题主要出现在自办发行中。从财务报表上看,应收书款金额逐年上升。占用出版社大量资金。
The current form of publishing books issued by the publisher owes two parts, one is the main channel of the Xinhua Bookstore sales of books arrears formed; the other part of the publisher’s own debt arrears. Judging from the current situation, book sales to the main channel of Xinhua Bookstore can basically pay back the bills in time, and both parties have a long history of cooperation and have a high degree of credit. For self-publishing, due to the main publisher of the two channels of delivery, business outlets and more scattered areas, and these books fishes, different credit, overdue arrears or bad debts more. For publishing houses, the problem of owed books and arrears mainly appears in the self-run issuance. From the financial statements, receivables receivable amount increased year by year. Take up a lot of money press.