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企业在开展经营业务中,为了购买某些紧缺原材料采取预先支付部分或全部货款;或为了推销某些商品采取赊销、分期收款等方法。有些经办业务人员在实现销售或预付货款后,就再也不过问收取货款之事,也不催促对方发出商品。这样,往来帐款月复一月,年复一年不能了结,难以清理,总有一部份成了坏帐损失。为了解决这种矛盾,笔者建议在预付货款、定金或赊销商品时,应由经办业务人员填写应收及预付货款经济责任书,写明应还款,
In carrying out its business operations, an enterprise has to pay some or all of the advance payment in order to purchase certain raw materials that are in short supply; or to sell credit for certain products, and collect payments in installments. Some business operators do not ask for payment after they have realized sales or advance payment, and do not urge the other party to issue the goods. In this way, current and future accounts are repaid one month after another, and cannot be settled year after year. It is difficult to clean up. There is always a bad debt loss. In order to resolve this contradiction, the author proposes that when prepaying goods, deposits, or selling off commodities, the business operators should fill in the economic responsibility for receivables and prepayments and specify the repayments.