Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be inc...Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.展开更多
We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information...We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information content of cash flows.展开更多
文摘Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.
文摘We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information content of cash flows.
