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一、应收帐款的范围及如何对应收帐款进行控制? 1.范围:在资产负债表上列作流动资产的应收帐款是指应收销货款。 2.控制:对赊销业务繁忙、赊销比重较大的企业,应设置专职的信用部门对赊销业务进行控制。会计部门必须对每一销货客户的应收帐款金额的增减进行正确的核算,在总分类帐户中设置一个汇总记载的“应收帐
First, the scope of accounts receivable and how to control the accounts receivable? 1. Scope: Accounts receivable listed as current assets on the balance sheet refers to the accounts receivable. 2. Control: For enterprises that have a busy sales operation and a large proportion of sales, a dedicated credit department shall be set up to control the credit sales business. The accounting department must correctly account for the increase or decrease in the amount of accounts receivable for each sales customer. In the general classification account, set up a summary record of "accounts receivable