摘要
在商品信用社会 ,应收账款广泛存在于企业之中 ,是企业的一项重要的流动资产 ,但长期以来没有得到我国企业的足够重视。本文着重从信用管理政策的制定。
Accounts receivable exist in almost every enterprise in a commercial credit society.It is one of the important current assets for an enterprise,to which the enterprises in China do not pay much attention.This article deals briefly with the management of accounts receivable from the angles of formulating credit policy,establishing inner control system and post management.
出处
《北京邮电大学学报（社会科学版）》
2002年第2期36-39,共4页
Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)
关键词
应收账款
信用政策
赊账
坏账
逾期账款
accounts receivable
credit policy
outstanding debts
bad debts
overdue debts
