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企业“应收销货款”帐户,是反映与监督企业销售经营活动的重要帐户。一般传统的做法,是在“应收销货款”一级帐户中,按购货单位或购货人设置二级明细帐户,反映应收销货款。但这种做法有如下弊端:一是随企业租赁、承包者的更换,容易导致以前年度没有收回的货款无人问津,以致逐渐形成死帐、呆帐;二是企业销售人员的频繁更换,留下未收回的货款失去了原有的经销人,货款难以收回;三是货款往来帐按购货单位或购货人设置,难以对业务人员进行考核。有时几个业务人员可能同时与一地或一个单位发生供货关系,因而责任关系不易明确。笔者认为:应将原来按购货单位或购货人设置的往来结算户改为按经办业务员设置二级明细帐户。业
The “account receivables” account of an enterprise is an important account that reflects and supervises the company’s sales operations. The general traditional practice is to set up a second-level sub-account in the “acceptable sales” first-level account according to the purchase unit or the purchaser to reflect the receivable payment. However, this approach has the following drawbacks: First, with the lease of a company, the contractor’s replacement, it is easy to cause no refund of the previous year’s uncollected payment, resulting in the gradual formation of dead accounts, bad debts; second, the frequent replacement of sales staff, stay The unrecovered payment lost the original dealer and the payment was difficult to recover. Third, the current account of the purchase payment was set by the purchase unit or the purchaser, and it was difficult to assess the business staff. Sometimes several business people may have a supplier relationship with a place or a unit at the same time, so the responsibility relationship is not easy to clarify. The author believes that the current settlement account set up by the purchase unit or the purchaser should be changed to set up the second level detail account by the salesman. industry