摘要
应收账款作为企业营运资金管理的一项重要内容,直接影响企业营运资金的周转和经济效益,而以应收账款作为担保品来筹措资金的融资行为对于受让企业和银行或者应收款托收售贷公司都有重要意义。
Accounts receivable,as an important item of working capital management in enterprises,directly affects the working capital flow and economic benefits of enterprises.Financing taking accounts receivable as guarantee is significant to assignee enterprise and bank,or enterprises assigned the accounts receivable.
出处
《价值工程》
2011年第21期131-132,共2页
Value Engineering
关键词
企业
营运资金
应收账款
管理
效益
enterprise
operating funds
accounts receivable
management
benefits
