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企业的应收帐款如果不能及时回收,会影响企业营运资金的正常运转,甚至还会导致企业正常生产经营无法维持。因此,企业应把避免应收帐款坏帐的工作贯穿于整个业务活动的全过程,实行事前、事中、事后控制,维护企业的利益。一、应收帐款的事前控制应收帐款的事前控制,是指在签约前对客户进行的周密调查。目前企业中形成的应收帐款坏帐损失很大部分都是由于签约前对客户资信情况没有作认真细致的调查研究而酿成的,因而,加强应收帐款事前控制工作应成为企业对应收帐款进行管
If the company’s accounts receivable cannot be recovered in time, it will affect the normal operation of the company’s working capital, and even result in the normal production and operation of the enterprise. Therefore, companies should avoid the bad debts of accounts receivable through the entire process of the entire business activities, the implementation of pre-, intra- and post-control, and safeguard the interests of enterprises. I. Pre-control of receivables Pre-control of accounts receivable refers to a thorough investigation of customers before signing contracts. Most of the bad debts of accounts receivable formed in the company are caused by the lack of careful investigation and research on the credit status of the clients before signing the contract. Therefore, strengthening the pre-control of accounts receivable should become a corporate counterpart. Collecting money for management