摘要
从树立资金风险意识、加强应收账款的内部控制和完善应收账款的日常管理三方面探讨了企业应收账款的管理与控制。
This paper probes into the management and control of accounts receivable of enterprise from three aspects of establishing the fund risk consciousness, strengthening the internal control of accounts receivable and perfecting the daily management of accounts receivable.
出处
《科技情报开发与经济》
2007年第23期209-210,共2页
Sci-Tech Information Development & Economy
关键词
应收账款
赊销策略
信用标准
accounts receivable
account sale tactic
credit standard