摘要
应收帐款作为企业的重要经济事项 ,既有增加销售的功能 ,又容易引发企业的财务危机。对应收帐款的收益和风险进行分析 ,加强应收帐款管理 。
Open book credit,as an important economic event,may help the sale of products,but it may also easily lead to financial problems in an enterprise.By analyzing the benefits and dangers of open book credit and strengthening its management,we may reduce the losses of the enterprise.
出处
《云南财贸学院学报》
2000年第2期71-74,共4页
Journal of Yunnan Finance and Trade Institute
