摘要
企业在生产经营活动中 ,由于应收账款的增加 ,造成流动资金使用效率下降。因此 。
In production and business activities of enterprise,due to increment of account receivable,the application efficiency of flow funds is decreased.The problem can be solved by means of analyzing targets of time value of money such as receivable turnover ratio and breakeven point etc.\;
出处
《鞍山师范学院学报》
2000年第2期42-44,共3页
Journal of Anshan Normal University