摘要
应收账款是企业的一项资金投放,是企业为了扩大销售和增加盈利而进行的投资。本文提出了应收账款产生的主要原因,针对企业应收账款管理中存在的问题提出了相应的管理对策。
The account receivable is one item fund of enterprise put into circulation, be that enterprise sells and increases the investment gaining a profit of but being in progress for expanding. The main cause the main body of a book is produced having brought forward an account receivable , have problem managing middle specifically for enterprise account receivable have brought forward the corresponding administration countermeasure.
出处
《湖南工业职业技术学院学报》
2007年第2期60-61,共2页
Journal of Hunan Industry Polytechnic
关键词
应收账款
管理
对策
account receivable
management
countermeasure