从应收账款分析企业的利润质量——以三安光电为例

On Profit Quality of Enterprises from Accounts Receivable——A Case Study of San'an Optoelectronics

应收账款是企业流动资产里一项很重要的资产,我们可以对企业中的应收账款这个项目其年度之间的增减情况进行深度剖析,这样投资者在很大程度上能了解企业的利润质量情况,能够分辨出企业的经营情况以及投资价值,从而进行理性投资。

Accounts receivable is an important asset in the enterprise＇s current assets, we can make a deep analysis of the change of the accounts receivable in the enterprise, so the investors can understand the profit quality of the enterprises, and can distinguish the business situation and the investment value, so as to make rational investment.