浅谈逾期应收外汇帐款的成因及对策

• 作 者: 林琪
• 机 构: 中国机械设备进出口总公司审计室,
• 出 处: 经济工作通讯
• 发表日期: 1992年22期
• 关键词: 资金回笼 坏帐损失 资金周转 收汇风险 应收帐款 储运部门 出口产品 财务部门 安全收汇 出口业务

近年来,随着我国对外贸易的发展及外贸公司出口业务的增加,逾期应收外汇帐款也在相应增大,已引起有关部门的高度重视。逾期应收外汇帐款是一项极不合理的资金占用,既减少了资金回笼,又使我方损失了利息,承担着收汇风险,而且时间一长容易变成呆帐、坏帐,严重影响着企业的经济效益。因此,加强逾期应收外汇帐款的管理,对加速外贸公司资金周转,提高经济效益是十分必要的。

In recent years, with the development of foreign trade in China and the increase in the export business of foreign trade companies, overdue foreign exchange receivables have also increased accordingly, which has caused the relevant departments to attach great importance. The overdue receivable foreign exchange accounts are an extremely unreasonable capital occupation, which not only reduces the withdrawal of funds, but also causes us to lose interest and bear the risk of collecting foreign exchange. Over time, it easily becomes bad debts and bad debts. Affect the economic benefits of the company. Therefore, it is necessary to strengthen the management of overdue foreign exchange receivables to accelerate the turnover of foreign trade companies and improve economic efficiency.