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应收帐款是施工企业因承建工程向发包单位收取的工程价款和列入营业收入的其他款项以及销售产品、材料、提供劳务作业应向购货单位或接受劳务作业的单位收取的款项。它是企业流动资产的一个重要组成部分。近年来,应收账款在企业资产中所占比重居高不下,严重影响了企业正常的生产经营活动。管理工作应成立专门机构,建立催收账款责任制度、定期分析研究、选择灵活结算方式及必要时采用法律程序。
Accounts receivable is the amount of the construction project received from the contracting unit by the construction enterprise and other funds included in the operating income, as well as the sales of products, materials and services provided by the construction unit to the purchasing unit or the unit receiving the labor service. It is an important part of an enterprise’s liquid assets. In recent years, accounts receivable accounts for a high proportion in the enterprise assets, seriously affecting the normal production and business activities. Management should set up a special agency to establish a system of account receivables collection, regular analysis and study, choose a flexible settlement method and if necessary, adopt legal procedures.