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随着市场经济的发展,企业为赢得竞争,扩展赊销业务,以致应收帐款日益增多。为了更好地管理应收帐款,以减少坏帐损失,提高经济效益,企业应重视应收帐款指标的分析、研究。笔者提出以下几个指标供参考。一、应收帐款损失率应收帐款损失率是用于检查坏帐损失程度、发现存在问题,以便及时采取有效措施,减少坏帐的数量化指标,是企业的坏帐与应收帐款余额的比率。其计算公式为:应收帐款损失率=(坏帐÷应收帐款余额)×100%应收帐款损失率低,表明企业收款效
With the development of market economy, enterprises have been increasing their accounts receivable in order to win the competition and expand the credit business. In order to better manage accounts receivable, in order to reduce the loss of bad debts and increase economic benefits, enterprises should pay attention to the analysis and research of accounts receivable indicators. The author proposes the following indicators for reference. First, the receivables loss rate Accounts receivable loss rate is used to check the extent of bad debt losses and found that there is a problem, in order to take timely and effective measures to reduce the number of bad debts quantitative indicators of corporate bad debts and accounts receivable The balance of the ratio. The formula is: Account receivable loss rate = (bad debt ÷ accounts receivable balance) × 100% accounts receivable loss rate is low, indicating that the business receivables