浅议应收账款分析

Analysis of receivable accounts

应收账款分析的正确性,对于揭示应收账款管理工作的好坏以及加强流动资产管理具有重要的意义。现行应收账款分析指标的计算结果往往与实际应收账款管理情况不符。因此,应改变应收账款的分析方法,其分析内容应包括:应收账款的回收率分析;应收账款的占用额分析;应收账款的账龄分析。为了使应收账款的分析工作更加真实准确,会计核算时,应收账款的披露内容也应相应地予以改变。

It's very important that correctness of accounts receivable analysis for disclosing accounts receivable management and strengthening active assets management.At present, It,s distinction that calculating result of accounts receivable analysis index and actual result of accounts receivable management. Therefor, It,s necessary to change the analysis method of accounts receivable. First: accounts receivable recovery per cent analysis; Second: accounts receivable occupation analysis; Third: accounts receivable term analysis. Meanwhile, Ir should be reform accounts receivable disclosing contents for doing accounts receivable well.