摘要
市场竞争使企业大量运用商业信用促销,产生了大量的应收账款。加强应收账款管理,提高企业应收账款管理水平,是企业经营活动正常进行的有效保证。
Because of market competition,a great deal of business credit is applied to promote sales,which results in a great amount of should-be-got funds on account.To strengthen the management of these funds and promote the level of managing it are the effective measures to guarantee regular operation in enterprises.
出处
《安徽工业大学学报（社会科学版）》
2006年第4期56-57,共2页
Journal of Anhui University of Technology：Social Sciences
关键词
企业
应收账款
管理
enterprises
should-be-got funds on account
management
