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在企业的日常经营活动中,应收账款是与企业销售密切相关的。企业的“源头”资金来自销售收入,货款的回收快慢直接影响着企业的效益,管好“源头”资金是企业生存的基础。一般地讲,企业也希望现销,而不是赊销。但由于竞争的压力迫使许多企业提供赊销业务,由于各方面的原因,应收账款在不断增多,企业也不断增加风险和资金成本,从而抵减了收益,因此加强应收账款的管理势在必行。
In the daily business activities of enterprises, accounts receivable are closely related with the sales of enterprises. Enterprise “source ” funds from the sales revenue, the recovery of the payment of the direct impact on the efficiency of enterprises, good management “source ” funds are the basis for business survival. In general, companies also want cash, not credit. However, due to the pressure of competition to force many businesses to provide credit business, due to various reasons, accounts receivable is increasing, companies also continue to increase the risk and capital costs, which offset the proceeds, thus strengthening the management of receivables It is imperative.