论文部分内容阅读
应收帐款主要是指企业在销售商(产)品、提供劳务等业务时应向客户收取的,期限在一个营业周期内的货款及代垫款项。应收款已成为商业经济环境中长期存在的问题,坏帐日益危及企业的正常运转。因此减少坏帐已变得同开拓新业务一样重要。事先的预防更甚于事后的处理市场上的知名品牌可以做到绝对没有“死帐”,做到“钱到出货”或是“货到收款”。有些中小企业也想效仿大厂商的做法,做到“钱到出货”或是“货到收款”,但是它本身品牌的知名度、市场占有率及营销能力的限制使得其无法拓展业务。关键客户即量贩(Hyper-mart)、超市(Super Harket)、连锁(Chain)、便利(C.V.S),较少产生“死帐”(除了倒闭)。
Accounts receivable mainly refers to the business in the seller (production) products, services and other services to be charged to the customer, the duration of a business cycle of payment and advance payment. Receivables have become a long-standing problem in the commercial and economic environment. Bad debts are increasingly endangering the normal operation of enterprises. So reducing bad debts has become as important as opening up new businesses. Pre-emptive prevention even more than after-treatment Well-known brands on the market can do absolutely no “dead debt”, so that “money to shipping” or “cash on delivery.” Some SMEs also want to follow the example of big manufacturers to do “cash on delivery” or “cash on delivery”, but its own brand awareness, market share and marketing restrictions make it impossible to expand its business. The key customers are Hyper-mart, Super Harket, Chain, and C.V.S and fewer “dead accounts” (except for closures).