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应收款,是指企业在正常的经营过程中,由于赊销或劳务而为客户所欠的款。它包括应收票据、应收帐和其他应收款。我国绝大多数企业,尤其是国有企业和集体所有制企业,都或多或少地有应收款。不少企业由于应收款长期收不回,导致资金周转呆滞或缓慢,生产经营中的资金耗费得不到及时补充,企业的再生产、再经营无法正常进行,还有些企业的应收款超过法定时效期限未能收回,成为坏帐损失,直接增加了企业的管理费用,减少了企业的纯利润或增加了企业的亏损额。企业为了实观自己的生产经营目的,必须采取合法而有力的手段,将应收款尽快收回。下面结合当前经济工作实际,略述十种尽快收回应收款的手段,以供参考。
The term “receivables” refers to the amount owed to customers by the company in the ordinary course of business due to credit sales or labor services. It includes notes receivable, accounts receivable and other receivables. Most enterprises in China, especially state-owned enterprises and collectively-owned enterprises, have more or less receivables. Due to the long-term non-recovery of receivables, many companies have experienced sluggish or slow capital turnover. The capital expenditures in production and operations have not been replenished in a timely manner. The remanufacturing and re-operation of enterprises have not been able to proceed normally, and some companies have exceeded their statutory receivables. The limitation period has not been recovered and it has become a bad debt loss, which has directly increased the management expenses of the company, reduced the net profit of the company or increased the amount of losses of the company. In order to realize the purpose of its own production and business operations, enterprises must take legal and effective measures to recover the receivables as soon as possible. The following is a combination of the current economic work practices and outlines ten means for recovering receivables as soon as possible for reference.