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浅析应收账款审计 被引量:3

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摘要 在激烈的市场竞争中,为了扩大销售,增强企业的竞争力,企业不得不采用赊销的方式去争取客户,扩大市场占有率,这就形成了应收账款。在目前经济环境下,应收账款的呆坏账普遍存在且数额较大,是注册会计师审计需要特别关注的审计领域。
出处 《当代经济》 2008年第2期130-130,共1页 Contemporary Economics
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