论文部分内容阅读
应收帐款是企业由于对外销售商品、提供劳务等所形成的需要在未来一段时间内收回的款项。应收帐款的存在不仅占用了部分资金,而且还有明显的潜在风险。因此,加强对应收帐款的管理,制定一个有效的应收帐款信用政策,对于企业来讲非常必要。一个完整的信用政策主要由信用标准、信用条件和收款策略三部分组成。 一、信用标准 信用标准是指企业同意授于顾客
Accounts receivable is due to the external sales of goods, providing services such as the formation of the need to recover some money in the future. The existence of accounts receivable not only takes part of the funds, but there are obvious potential risks. Therefore, to strengthen the management of accounts receivable, to develop an effective credit receivables policy, it is very necessary for the enterprise. A complete credit policy mainly consists of credit standards, credit conditions and payment strategies in three parts. First, the credit standards Credit standards refers to the business agreed granted to customers