浅析应收账款

Analysis on the Receivable Account

介绍了应收账款的概念,探讨了影响企业应收账款规模和周转率的因素,论述了应收账款计提坏账准备的分析方法,分析了目前应收账款管理中存在的问题,提出了加强应收账款管理的措施。

This paper introduces the conception of the receivable account,probes into the factors influencing the scale Aand the turnover rate of the receivable account,discusses on the analyzing method for drawing bad debts provisions of the receivable account, analyzes on the problems existing in current management of the receivable account,and puts forward some measqres for strengthening the management of the receivable account.