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由于电力是不能储存的特殊商品,在销售环节往往采取先供电后收费交易方式,于是在会计上便会形成一定数量的应收账款。这种交易方式增加了电力产品销量,方便了用户,促进了其他企业的发展。但是,供电企业大量的应收账款被用户占用,暂时脱离了供电企业的资金周转,增加了财务成本,一些受市场经济影响的“风险”用户也给供电企业带来了极大的风险,严重的情况下会形成坏账,给供电企业带来经济损失。
Since electricity is a special commodity that can not be stored, it is often the case that the first part of the sales process is a fee-based transaction. Therefore, a certain amount of accounts receivable will be formed in accounting. This transaction method increases sales of power products, facilitates users and promotes the development of other enterprises. However, a large amount of accounts receivable of power supply enterprises are occupied by users, temporarily leaving the cash flow of power supply enterprises and increasing financial costs. Some “risky” users affected by the market economy also bring great power supply enterprises Risk, serious cases will form a bad debt, power supply enterprises to bring economic losses.