摘要
结合施工企业的特点,简要阐述了应收帐款的形成及构成应收帐款的成本,对应收帐款怎样进行事前、事中、事后的管理,以及应收帐款的清欠及坏账准备制度。
On basis of the features of the construction enterprises, the article describes the causes and cost for the receivable funds. Furthermore, the article describes the management of the receivable funds before, during and after the dealing, as well as the clearing of the receivable funds and the bad debt preparation system.
出处
《隧道建设》
2006年第1期102-104,共3页
Tunnel Construction
关键词
施工企业
应收帐款
管理
construction enterprise
receivable fund
management
