摘要
应收账款是企业的一项资金投放,是企业为了增加销售和提高盈利而进行的投资。企业采取适当比例的应收账款可以减少存货,扩大产品销路,提高企业利润。但如果应收账款管理不足会造成应收账款余额过大从而导致企业资金短缺,周转困难;进而可能加大坏账损失率,恶化企业财务状况。因此,对于应收账款管理的好坏直接影响企业营运资金的周转和经营效益。本文研究监控应收账款的发生及收回,从而提高经济效益。
Receivable account is an item of corporation's financial investments with the purpose of increasing sales and the profit.Company adopts the right proportion of accounts receivable that can reduce inventory,expand product market and improve corporate profits.But if the accounts receivable management deficiencies can lead to balance of accounts receivable,the enterprise fund shortage and flow difficulties;in turn,they may increase the loss rate of bad debts and deteriorate corporate balance sheets.Therefore,for the management of accounts receivable is good or bad directly that affect the enterprise working capital turnover and operating efficiency.In this paper,we study to monitor the occurrence of accounts receivable and take back,so as to improve the economic benefits.
出处
《电子测试》
2013年第9X期231-232,共2页
Electronic Test
关键词
应收账款
风险控制
成因
对策
accounts receivable
risk control
factor
countermeasures