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企业在生产经营过程中,为开展业务的需要,都会或多或少地与外界建立一定附商业信用关系。诸如运用卖方信贷赊销商品、分期收款;运用买方信贷采购货物、预付定金;运用投资信贷进行租赁拆借、出资联营等。这类以债权方式投放在外的资产所经历的时间长短,笔者谓之应收帐款的帐龄(或简称帐龄)。会计人员开展帐龄分析在目前银根紧缩、市场疲软、资金短缺的情况下,对控制相互拖欠加速资金周转、挖掘内部潜力,是有所裨益的。帐龄是从时间这个角度对债权加以动态考核的。帐龄信息包含着多方面的财务运转情况,一般说来,帐龄越长或拖欠越久,资金的流动性越弱、资金的可控性越差、资金结构的优化配置和调
In the course of production and business operations, enterprises need to establish a certain commercial credit relationship with the outside world to meet their business needs. Such as using the seller’s credit to sell goods, installment payments; use the buyer’s credit to purchase goods, advance deposits; use investment credits for lending and borrowing, joint ventures, etc. The length of time that such assets that have been deposited on creditor’s rights has gone through, the author calls the age of the accounts receivable (or referred to as the age of accounts). The accounting personnel’s ageing analysis is beneficial to the current situation of tightening the balance sheet, sluggish market, and shortage of funds, and controlling the mutual default of accelerating cash flow and tapping internal potential. Aging is a dynamic assessment of creditor’s rights from the perspective of time. Accounting information includes many aspects of financial operations. In general, the longer the account or the longer the default, the weaker the liquidity of funds, the poorer the controllability of funds, and the optimal allocation and adjustment of the financial structure.