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随着我国社会主义市场经济的发展,各大企业若要在竞争激烈的市场中分得一杯羹,就需要企业不断的扩大产品的销售规模以及在市场中所占有的更大份额。不过当前赊销作为一种企业用来促销产品广泛应用的销售手段,尽管给企业带来了一定的盈利以及相应的推动发展作用。同样这也导致了企业的应收账款总金额大幅增加,并且出现企业间相互拖欠货款的现象,进而导致企业资金缺乏流动性,严重影响企业的正常运营及长远发展,因此,企业加强对应收账款的核算以及管理是十分有必要的。
With the development of the socialist market economy in our country, if major companies need to gain a share in the highly competitive market, they will need to constantly expand the sales volume of their products and take up a larger share in the market. However, the current credit sales as a kind of sales tools used by enterprises to promote the widespread use of products, although it has brought some profits to the enterprises and correspondingly promoted the development. This also led to a substantial increase in the total amount of corporate accounts receivable, and the phenomenon of enterprises in arrears between loans, resulting in a lack of liquidity of corporate funds, seriously affecting the normal operation of enterprises and long-term development, therefore, enterprises to strengthen the response Account accounting and management is very necessary.