客车行业应收账款面临的问题及应对方法

Account Receivable Issue of the Bus Industry and Practical Solution

应收账款是企业对外销售商品、产品或提供劳务等而向购货或接受劳务的单位收取的款项,是企业流动资产的重要组成部分,属于企业的债权。随着市场经济的发展和竞争的加剧,它作为一种促销手段,被客车企业广泛采用;但由应收账款产生的财务风险也不可避免,我们只有采取适当的信用政策及有效的管理方法,才能使应收账款风险降低、收益增大。

Finance risk is unavoidable due to the fact that there always exists account receivable among the bus industry.However,the proper credit terms and efficient administrative management could reduce maximally such a risk.This article conducted analysis of the current situation of account receivable existing among the bus industry,and brought forward effective precautions and measures.