摘要
应付账款对账存在的问题大致有四种:债权单位对应一个大集团所属多个子公司时不分别记账;应付账款不定期清理;对已销售的应付账款管理不善;账务处理不规范。针对上述问题的对策;加强内部控制,加强信息交流与沟通。
The problems existed in funds on credit management are： the credit unit facing many of subordinate companies under a big group, the accounts not being charged separately, not clean funds on credit periodically, the cancelled accounts for funds on credit management badly, accounts business not conforming to the standard. Being directed against what said above, puts forward following counterplot： strengthening internal control and information exchange and exchange views.
出处
《机械管理开发》
2007年第2期111-112,共2页
Mechanical Management and Development
关键词
内部控制
应付账款管理
沟通
Internal control
Funds on credit management
Exchange views
