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企业流动资产下的应收帐款属商品已出售尚未收回的应收帐款,是购货单位凭商业信用已结算尚未支付的款项,或是应收票据逾期转作应收帐款的款项。这部分资金在企业流动资产中通常占有较大的比例。一、应收帐款的产生原因应收帐款的形成,占用了大量的资金,使企业降低了资金的周转速度,减少了获利的机会。另外,应收帐款还存在到期收不回,形成坏帐损失的风险,但在社会主义市场经济的条件下,企业间的竞争越来越激烈,赊销便是扩大销售扩大市场占有率、提高企业经济
The receivables under the current assets of the enterprise are receivables for which the goods have been sold and have not yet been recovered. They are payments that have been made by the purchaser with commercial credits that have not yet been paid or accounts receivable that are due for overdue payment and are converted into accounts receivable. This part of the fund usually occupies a large proportion of the company’s liquid assets. First, the causes of the accounts receivable The formation of accounts receivable, occupies a large amount of funds, enabling companies to reduce the speed of capital turnover, reducing the chance of profit. In addition, receivables are still not due for receipt, which may result in the risk of bad debt losses. However, under the conditions of the socialist market economy, competition among enterprises is becoming increasingly fierce, and credit sales are expanding sales to increase market share. Improve business economy