制造业预付账款与预收账款相关性研究

The Prepayment and the Advance Receipt in Manufacturing Industries

预付账款和预收账款是两个重要的会计报表项目,制造业常采用两个项目分别反映供应环节的预付货款采购原材料和销售环节预收货款销售商品,这两个项目之间是否存在相关关系一直少有文献研究。文章通过搜集相关数据运用软件对设有预付账款和预收账款项目的行业做了深入研究。研究发现:预收账款和预付账款之间存在显著的正相关关系,即预付账款越多,预收账款越多,并在众多行业中选取了制造业进行实证分析。实证结果显示:预付账款和预收账款之间正相关关系显著,说明通过预付货款方式购入存货,以其为原材料生产的产成品,其销售方式也更多会采用预收货款方式,形成了较好的购销货款结算资金的匹配性,可以为企业购销结算资金管理提供参考依据。

Prepayments and advance receipts are two important accounting statements, which the manufacturing industries often use to reflect the supply of the pre-paid purchase of raw materials and sales links in advance of the purchase price of goods. This article provided an in-depth study of the industries with prepaid statements and prepayment statement based on the relevant data. It found that there is a significant positive correlation between prepayments and advance receipts; the more prepaid accounts, the more advance receipts. It indicated that the advance payment for the purchases of raw materials for the production of finished products and the advance payment for sales can become a better settlement matching between purchase and sale, and provides a basis for corporate settlement management.