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坏账损失是企业的一种风险。只要存在商业信用,坏帐损失有时是不可避免的。新的财务制度对坏帐损失作了新的规定,并建立坏帐准备金制度,目的是促使企业增强风险意识,谨慎处理风险损失。企业对应收帐款中的坏帐损失,应该注意预防,抓紧清理和按规定及时核销。预防企业采取有效措施,加强对应收帐款的管理,对坏帐损失的产生有预防和遏制作用。企业对销售部门实行销售风险承包,是防止应收帐款扩大的重要措施。销售部门的销售业务面广量大,是企业发生应收帐款的大户,产生坏帐损失的风险也大。
Bad debt losses are a risk for the company. As long as there is commercial credit, bad debt losses are sometimes inevitable. The new financial system has made new regulations for bad debt losses and established a bad debt reserve system. The purpose is to encourage companies to increase risk awareness and handle risk losses carefully. The company should pay attention to the prevention of bad debt losses in the accounts receivable, pay close attention to the clean-up and timely write-off according to regulations. Preventing enterprises from taking effective measures to strengthen the management of accounts receivable, and preventing or curbing the occurrence of bad account losses. The implementation of sales risk contracting by the company to the sales department is an important measure to prevent the expansion of accounts receivable. The sales department has a wide range of sales operations and is a large account for accounts receivables. The risk of bad debts is also high.