应收账款管理中信用条件的确定

How to Ascertain Credit Condition in the Management of Accounts Receivable

应收账款在流动资产中有着举足轻重的地位。加强对它的管理一方面可以提高资产管理的效率,增强企业的短期偿债能力;另一方面可加速回笼赊销账款,扩大边际收益,降低资金成本,最终实现企业预期的经营利润。

Accounts receivable play an important role in the circulating assets. To enhance the management, for one thing, the efficiency of asset management can be improved to elevate the short - term solvency. For another the withdrawal of credit sale account can be sped up to expand the marginal income and lower capital cost so that the expected operation profits can be finally fulfilled.