摘要
对应收账款形成的原因,会计核算对应收帐款管理的作用,加强应收帐款的管理提高资金周转速度,以及如何加强应收帐款管理等几方面进行了论述,以促进企业发展,获得最佳经济效益。
The cause of forming accounts reseivable,the role of accounting on management of accounts receivable, increasing the speed of capital turnover,and how to enhancing the management of accounts receivable,in order to promote the development of enterprise and obtain the maximum economic benefits.
出处
《有色矿冶》
2005年第1期57-59,共3页
Non-Ferrous Mining and Metallurgy