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

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财务会计论文应收账款外文参考文献

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Friendsoftheaccounting,in2009（30）8485

Enterprisereceivablesmanagementanalysed

【abstract】inordertomeettheexpandingsalesandincreasethecompetitivenessoftheenterprises,reduceinventory,reduceinventoryriskandmanagementexpensesneed,thebusinessactivitiesinEloftencreatedaccountsreceivable.Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Becauseoftheimportantaccountreceivable,accordingtosomeaccountsreceivablemanagementandaccounting,pointsouttheexistingproblemsinthedisadvantagesofaccountreceivablemismanagement,andputsforwardsometostrengthenthemanagementofaccountsreceivablepractices.

【keywords】receivables;Theprovisionfor;Managementrisk

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

1.Theroleofaccountreceivable.Expandsales,increasethecompetitivenessoftheenterprisesinthefiercemarketcompetitionsituation,istopromotethesalesofcreditisanimportantway.Enterprisecreditisactuallytoprovidecustomerswiththetwotransactions,tocustomersellingproducts,andinalimitedperiodintrovertedcustomersfunds.Incredit-tightening,marketweakness,lackofmoney,thepromotionwithobviouscreditforenterprisesalesrole.Newproductsandexplorenewmarketismoreimportantsignificance.

Reduceinventory,reduceinventoryriskandmanagementcosts.Totheenterprisetoholdfinishedgoodsinventoryadditionalfee,warehousingcostsandinsuranceexpenses;Instead,theenterprisetoholdaccountsreceivable,youdonotneedthespending.Therefore,whentheenterpriseproductsinventorymoreforlongtime,generallycanusemorefavorablecreditconditions,theinventoryintopipesreceivableandreducefinishedgoodsinstock,saverelatedexpenses.

2.Accountsreceivableinthemanagementoftheexistingproblems

Accountsreceivableisbroad,fixednumberofyearlong.Amounts

Enterprisetoaccountsreceivableaccountingisnotstandard.Accordingtotheprovisionsofthestatefinancialandaccountingsystems.Accountsreceivableisaccountingenterpriseforsellinggoodsorservicestohappentopurchaseunitshallberecoveredoracceptlaborunitpayments.Buttheenterprisedidnotstrictlyaccordingtotheprovisionsoftheaccountingenterprisereceivables.Causesomeshouldnotbeintheprojectaccountingmoneyalsoincludedintheproject,causeaccountsreceivableaccountinghasnoreality.

TheaccountreceivableNPLSnottimely,totheenterpriseconfirmedtheappearanceofvirtuallyincreasedassetcaused.Becauseenterprisetoaccountsreceivableslackenedmanagement,especiallysomeenterprisealsotoaccountsreceivableasmeansofadjustingprofit.SoontheaccountreceivableSiZhangconfirmationonstayingthere~someproblems.IsmainlytostaySiZhanghasalreadyformedthereceivablesconfirmfastenough,formanyyearsintheaccountsreceivableformedaccountlong-term,easedsomealreadycan'twithdraw,thisprovisionfortheprovisionfornoprovisionofvirtualenterpriseassets,causingthickening.

Becausesomeofthemanagersandoperatorsenterprisefinancialmanagementconsciousnessandlackofmanagementconcept.Toaccountsreceivableislackofeffectivemanagementandcollectinvestigationtheauthorfeel.InShanxiProvinceinthepartoftheprovincetubeenterprisestillexistseriousplannedeconomyofideas,thesepeopletothemarketeconomycan'tsaydon'tunderstand,alsocannotsaydon'tunderstand,themainthingisnotstartsfromoneself,andinpracticalworkisoftensaidthemuch,doless.Thoughtisdrunkontheproductionandbusinessoperationthiscenter,nothowtodowellmanagementfinancetheprimacy,failedtodothebusinessmanagementfinancialmanagementasthecenter.Financialmanagementtofundmanagementasthecenter.Themanagementoffundsanduseonlypayingattentiontohowtoborrowandspendmoney,notforexistingresourcesandcapitalforeffectiveconfigurationandmobilize.Causeenterpriseproducedaconsiderableamountofreceivables,alsodonotactivelyfromtheAngleofstrengtheningmanagement,solotsofmoneytocleanupthelong-termretentionoutside.Affectedtheenterprisenormalproductionandoperationactivitiesandtheefficientuseofthefunds.

3.Thedrawbacksofthereceivablemismanagement

Reduceenterprisefundsuseefficiency,makeenterpriseprofitsdownbecauseofenterpriselogisticsandcashflownotconsistent,merchandiseshipped,prescribingsalesinvoices.Paymentisnotkeepingpacerecovery,andsaleshaveestablished,thisnotuprecoveryentrysales.Certainlywillcausenocashinflowgeneratedsalestaxonprofitsandlosses,andsalesincomepaidandyearsbepaidinadvance.Ifinvolvesspanmorethantosalesrevenueaccountreceivable.Thencanproduceenterprisebycurrentassetspaidannualshareholdersdividend.Enterpriseforsuchpursuitarisingfromthepadsurfacebenefitsandtaxpaymentpaidshareholderstakeupalotofliquidity,astimepasseswillinfluenceenterprisecapitalturnover.Whichledtotheenterpriseactualoperationsituationveiled.Influenceenterpriseproductionplanandsalesplan,etc,can'trealizethesetbenefitgoal.

Exaggeratedenterpriseoperatingresults.Becauseourcountryenterpriseexecutesaccountingfoundationistheaccrual（receivablemeetsystem）.Thecurrentcredithappenedalltowritedowncurrentincome.Therefore,theenterpriseaccountprofitincreasedoesnotmeanthatcanmeetthescheduleofrealizingcashinflows.Accountingsystemrequirestheenterpriseinaccordancewiththepercentageofaccountreceivablebalancetoextracttheprovisionfor,theprovisionfora5%ratesgenerallyfor3%（specialenterpriseexcept）.Iftheactuallossofbadhappenedmorethanextracttheprovisionfor,willgiveenterprisetobringthegreatloss.Therefore,theenterpriseofaccountreceivableexistence.OntheTABvirtuallyincreasedsalesincome.Inoerstateenterpriseoperationresults.Increasedrisksofanenterprisecost.

Speedinguptheenterprise'scashoutflows.Selloncreditalthoughcanmaketheenterpriseproducesmoreprofits,butdidnotmakeenterprisecashinflowsincrease,onthecontrarymakeenterprisehadtouselimitedliquiditytovarioustaxesandfeespaid,acceleratetheenterprise'scashoutflows,mainperformancefor:

Enterprisetaxpayments.Accountsreceivablebringsalesincome.Notactuallyreceivecash,turnoveriscomputationalbasiswithsales,theenterprisemustontimepaybycash.Enterprisepaytaxasvalueaddedtax,businesstax,consumptiontax,resourcestaxandurbanconstructiontax,inevitablemeetingwithsalesrevenueincreases.

Incometaxpayments.Accountsreceivablegeneraterevenue,butnotincashincometax,andrealizingcashpaymentmustontime.

Cashthedistributionoftheprofits.Alsoexistsuchproblems.Inaddition,thecostofthemanagementofaccountsreceivableandaccountsreceivablerecyclingcostswillaccelerateenterprisecashoutflows.

Thebusinesscyclehasinfluenceonenterprise.Operatingcyclefromobtaininventorytothesalesthatinventoryandwithdrawcashthistimesofar.Operatingcycledependsoninventoryturnoverdaysandaccountsreceivableturnoverdays,thebusinesscycleiscombined.Fromthat.Unreasonableaccountsreceivableexistence,makebusinesscycleextended,affectedtheenterprisecapitalcirculation,makealotofliquidityprecipitationinnon-productivelink.Causeenterprisecashshortage,influencesalariesandrawmaterialpurchasing,seriousimpactontheenterprisenormalproductionandoperation.

Increasedreceivablesmanagementprocess.Errorprobability,bringstotheenterpriseenterprisetofacetheadditionallossaccountsreceivableaccount,possiblytothetimelydiscovery,accountingerrorscanpromptunderstandingandotherreceivablesaccountsreceivabledynamicenterprisedetails.Causeresponsibilityunclear.Accountsreceivablecontract,Taiwanabout,commitments,theformalitiesofexaminationandapprovalofsuchmaterialscattered,lostmaymaketheenterprisehashappenedontheaccountreceivableunabletoreceivethefullrecoveryofrepayment,theonlypartiallywithdrawthroughlegalmeans.Canrecover,butduetomaterialnotwholeandcannotberecovered,untileventuallyformtheenterpriseassetsloss.

4.Tostrengthenthemanagementofaccountsreceivablemethod

Comprehensivecomb,andestablishmaterialparameter.Forenterpriseallkindsofreceivableslaunchacomprehensivesystemofcomb,queuing,checkthework.Becauseinpasteconomicactivitybusinessminority,inefficientpattern.Hardtoadapttothemarketeconomyrequirement,thelawofdevelopmentintheincreasinglyfiercemarketcompetitiongraduallybeeliminated,theenterpriseisinproduction,BanTingChan,failedstate,hasformedawidespreadaccountsreceivableaccountforalong（mostage3years）,formerpartyleavethestateofoperationandthedebtorchangesetc.Phenomenon,toclearacheckincreasethedifficulty.Workersshouldbrowsealargenumberoforiginaldocuments,tracedbacktocarefullyeachindividualaccountsreceivablefromthenature,time,happenedcontents,amount.Accordingtozhangage,systems,areaandthepossibilityofrecoveryofaccountsreceivableareclassified.Carefullyanalyzedc