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常柴股份有限公司是一家上市公司,多年来公司接受国内、国外会计师事务所的审计,审计中需对应收帐款进行帐龄分析。同时,为了加强对应收款的管理,财务部门每月也需向销售部门提供应收帐款分析表及应收帐款清单。以1996年为例,公司销售收入28亿元,实现利润总额2.8亿元,应收帐款达8亿元,涉及往来单位600多家。如此庞大的数字,如用手工方法每月按户分析工作量很大,且时间上也难保证。为此,我们确定用计算机对应收帐款进行帐龄分析。具体方法下:1.设计思想。
Changchai Co., Ltd. is a listed company, over the years the company accepted the audit of domestic and foreign accounting firms, accounts receivable need to conduct an aging analysis. At the same time, in order to strengthen the management of receivables, the finance department also needs to provide monthly sales department accounts receivable analysis form and accounts receivable list. Take 1996 as an example, the company’s sales revenue 2.8 billion yuan, total profit 280 million yuan, accounts receivable 800 million yuan, involving more than 600 units. Such a huge figure, such as manual analysis by household monthly heavy workload, and the time is difficult to guarantee. To this end, we determine the computer using a receivables aging analysis. Specific methods: 1. Design ideas.