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简介销售应收帐款及其帐务处理
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作者 吴欣 《财会通讯(上)》 2000年第9期36-37,共2页
据《金融时报》报道:中国工商银行与摩托罗拉(中国)电子有限公司在北京签订了总额为10亿元人民币的应收款项购买协议。工商银行购买摩托罗拉公司在销售其产品时产生的应收帐款,扣除利息后为公司提供资金,应收帐款回收归还工商银行。这... 据《金融时报》报道:中国工商银行与摩托罗拉(中国)电子有限公司在北京签订了总额为10亿元人民币的应收款项购买协议。工商银行购买摩托罗拉公司在销售其产品时产生的应收帐款,扣除利息后为公司提供资金,应收帐款回收归还工商银行。这是金融产品的创新,也就是通常所说的应收帐款筹资的一种形式。应收帐款筹资既涉及应收帐款的转让,也涉及应收帐款的销售(代理融通)。销售应收帐款。 展开更多
关键词 应收帐款销售 应收筹资 务处理
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Accounts receivable management research, take the construction industry for example
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作者 LIU Qiannan YANG Fan 《International English Education Research》 2016年第5期21-23,共3页
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
关键词 Construction industry Account receivable management Measures
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