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为了增加企业的销售业绩,扩大产品的市场占有率和竞争力,企业进行了赊销的行为。同时,这种行为也带来了应收账款这项会计内容。应收账款的积累,拖延了企业的资金回笼周期,增加了企业的经营成本,更有甚者,可能发展成为坏账,对企业造成严重的经济损失。本文对应收账款发生的几点原因做了罗列,同时提出几点防范应收张狂风险的对策。
In order to increase business sales, expand product market share and competitiveness, the company conducted the credit behavior. At the same time, this behavior also brought accounts receivable accounting content. The accumulation of accounts receivable has delayed the return cycle of funds for enterprises and increased the operating costs of the enterprises. What is more, the development of accounts receivable may lead to bad debts and cause serious economic losses to the enterprises. This article made a list of the reasons why accounts receivable occurred, and put forward some countermeasures to prevent the risks of receivables from being overreached.