财务会计论文应收账款外文参考文献.docx

财务会计论文应收账款外文参考文献.docx

《财务会计论文应收账款外文参考文献.docx》由会员分享，可在线阅读，更多相关《财务会计论文应收账款外文参考文献.docx（10页珍藏版）》请在冰豆网上搜索。

财务会计论文应收账款外文参考文献

财务会计论文应收账款外文参考文献

Foreignsource:

Friendsoftheaccounting,in2009（30）8485

Enterprisereceivablesmanagementanalysed

【abstract】inordertomeettheexpandingsalesandincreasethecompetitivenessof

theenterprises,reduceinventory,reduceinventoryriskandmanagementexpenses

need,thebusinessactivitiesinEloftencreatedaccountsreceivable.Accounts

receivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsquality

isgoodorbadforabusinessoftenhashadasignificantimpact.Becauseofthe

importantaccountreceivable,accordingtosomeaccountsreceivablemanagementand

accounting,pointsouttheexistingproblemsinthedisadvantagesofaccount

receivablemismanagement,andputsforwardsometostrengthenthemanagementofaccountsreceivablepractices.

【keywords】receivables;Theprovisionfor;Managementrisk

Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Theselong-termdifficulttorecovertheaccountsreceivableexistence,seriouslyaffectedtheenterprise.Thenormalproductionandbusinessenterprisemanagementcosts,increasedtodifferentextentsomeenterpriseintoafinancialcrisis.

1.Theroleofaccountreceivable.Expandsales,increasethecompetitivenessof

theenterprisesinthefiercemarketcompetitionsituation,istopromotethesalesof

creditisanimportantway.Enterprisecreditisactuallytoprovidecustomerswiththe

twotransactions,tocustomersellingproducts,andinalimitedperiodintrovertedcustomersfunds.Incredit-tightening,marketweakness,lackofmoney,thepromotionwithobviouscreditforenterprisesalesrole.Newproductsandexplorenewmarketis

moreimportantsignificance.

Reduceinventory,reduceinventoryriskandmanagementcosts.Tothe

enterprisetoholdfinishedgoodsinventoryadditionalfee,warehousingcostsand

insuranceexpenses;Instead,theenterprisetoholdaccountsreceivable,youdonot

needthespending.Therefore,whentheenterpriseproductsinventorymoreforlong

1time,generallycanusemorefavorablecreditconditions,theinventoryintopipes

receivableandreducefinishedgoodsinstock,saverelatedexpenses.

2.Accountsreceivableinthemanagementoftheexistingproblems

Accountsreceivableisbroad,fixednumberofyearlong.Amounts

Enterprisetoaccountsreceivableaccountingisnotstandard.Accordingtothe

provisionsofthestatefinancialandaccountingsystems.Accountsreceivableis

accountingenterpriseforsellinggoodsorservicestohappentopurchaseunitshallbe

recoveredoracceptlaborunitpayments.Buttheenterprisedidnotstrictlyaccording

totheprovisionsoftheaccountingenterprisereceivables.Causesomeshouldnotbe

intheprojectaccountingmoneyalsoincludedintheproject,causeaccounts

receivableaccountinghasnoreality.

TheaccountreceivableNPLSnottimely,totheenterpriseconfirmedthe

appearanceofvirtuallyincreasedassetcaused.Becauseenterprisetoaccounts

receivableslackenedmanagement,especiallysomeenterprisealsotoaccounts

receivableasmeansofadjustingprofit.SoontheaccountreceivableSiZhang

confirmationonstayingthere~someproblems.IsmainlytostaySiZhanghasalready

formedthereceivablesconfirmfastenough,formanyyearsintheaccountsreceivable

formedaccountlong-term,easedsomealreadycan'twithdraw,thisprovisionforthe

provisionfornoprovisionofvirtualenterpriseassets,causingthickening.

Becausesomeofthemanagersandoperatorsenterprisefinancialmanagement

consciousnessandlackofmanagementconcept.Toaccountsreceivableislackof

effectivemanagementandcollectinvestigationtheauthorfeel.InShanxiProvincein

thepartoftheprovincetubeenterprisestillexistseriousplannedeconomyofideas,

thesepeopletothemarketeconomycan'tsaydon'tunderstand,alsocannotsaydon'tunderstand,themainthingisnotstartsfromoneself,andinpracticalworkisoftensaidthemuch,doless.Thoughtisdrunkontheproductionandbusinessoperationthis

center,nothowtodowellmanagementfinancetheprimacy,failedtodothebusiness

managementfinancialmanagementasthecenter.Financialmanagementtofund

managementasthecenter.Themanagementoffundsanduseonlypayingattentionto

howtoborrowandspendmoney,notforexistingresourcesandcapitalforeffective

configurationandmobilize.Causeenterpriseproducedaconsiderableamountof

receivables,alsodonotactivelyfromtheAngleofstrengtheningmanagement,so

lots

ofmoneytocleanupthelong-termretentionoutside.Affectedtheenterprisenormal

productionandoperationactivitiesandtheefficientuseofthefunds.

23.Thedrawbacksofthereceivablemis