摘要
介绍了应收账款的功能,分析了应收账款的成本,提出了企业加强应收账款管理的4个途径。
This paper introduces the functions of the accounts receivable, analyzes the cost of the accounts receivable, and puts forward four paths for strengthening the management of the accounts receivable of enterprise.
出处
《科技情报开发与经济》
2007年第28期187-188,共2页
Sci-Tech Information Development & Economy
关键词
应收账款
5C评估法
坏账准备
accounts receivable
5C evaluation
bad debt reserves
