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应收账款属于企业会计中的借方科目,是企业在销售、经营过程中形成的一种债权。时间越长,应收账款造成的风险越大,增大企业日常经营成本,减慢资金周转速度,增加坏账发生的几率,对企业的稳定、快速发展具有一定影响。因此必须加强对企业应收账款的相关管理。本文主要研究应收账款在日常管理中出现的几点问题,提出加强管理的几点对策。
Accounts receivable belong to debit account in the enterprise accounting, is a kind of debt that the enterprise forms in the process of sales and operation. The longer the time, the greater the risk posed by accounts receivable, increasing daily operating costs, slowing down capital turnover and increasing the probability of bad debts affecting the steady and rapid development of the enterprise. Therefore, we must strengthen the management of corporate accounts receivable. This article mainly studies the several questions which appeared in the daily management of accounts receivable, and puts forward some countermeasures to strengthen the management.