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当前,我国绝大多数企业都面临着“销售难、收款更难”的双重困境,企业间的相互拖欠严重影响了企业生产经营的正常运转,干扰了市场经济的正常秩序。坏账损失的会计处理直接影响着企业的损益计算及应纳税额,以及会计信息的真实性。为了防范呆坏账资金的风险,缓解企业流动资金的压力,应加强应收账款的事前、事中、事后的控制,建立并执行客户信用等级制度以及稳健的销售政策,严格明确合同条款,定期进行财务对账,发挥内部审计监督作用。
At present, the vast majority of enterprises in our country are faced with the double dilemma of “difficult sales and harder payments”. The serious default of enterprises in each case seriously affects the normal operation of the production and operation of enterprises and disrupts the normal order of the market economy. The accounting treatment of bad debt loss directly affects the profit and loss calculation and tax payable of the enterprise as well as the authenticity of the accounting information. In order to guard against the risk of bad credit funds and relieve the pressure on the liquidity of enterprises, we should strengthen the control of accounts receivables in advance, during and afterwards, establish and implement the credit rating system and sound sales policies, strictly and clearly stipulate the terms of contracts, Conduct financial reconciliation and play the role of internal audit supervision.