企业采用赊销方式进行销售,一方面可以扩大产品销路增加销售收入,另一方面又形成一定的应收账款,增加了企业的经营风险和信用成本。本文主要结合例题,运用Excel电子表格辅助对信用条件备选方案和收账政策备选方案进行分析。 Enterprises selling on credit means that on the one hand they can expand the sales of their products and increase the sales revenue, on the other hand they can also form certain receivables which increase their business risk and credit costs. In this paper, the main combination of examples, the use of Excel spreadsheets to assist in the selection of credit conditions and collection policy options for analysis.