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应收账款是企业在日常经营活动中销售产品、提供劳务和让渡资产使用权向客户赊销形成的应收债权,是企业一项重要的资产。适度规模的应收账款对企业扩大销售规模、减少企业存货库存有重要积极作用。因此企业拥有适度规模的应收账款是必要的,但是如果企业应收账款过大,回款不及时会占用企业的资金,会增加企业呆账和坏账风险,影响企业正常生产经营。本文对应收账款管理中存在的问题进行具体的分析,并给出一些建议。
Accounts receivable is an important asset of an enterprise, which is the receivable claims that the enterprise forms on credit by selling products, providing labor services and transferring the right to use assets to customers in their daily business activities. Appropriate scale of accounts receivable for enterprises to expand sales scale, reduce inventory of enterprises has an important positive effect. Therefore, it is necessary for a company to have appropriate accounts receivable, but if the receivables of the enterprise are too large, it will increase the bad debts and the bad debts of the enterprises if the accounts receivable are not collected in time, thus affecting the normal production and operation of the enterprise. This article analyzes the problems in the management of accounts receivable and gives some suggestions.