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应收帐款是企业债权的主要组成部分,根据我国《民法通则》中的概念,债是按照合同的约定或依照法律的规定,当事人之间产生的特定的权利和义务关系。因而,应收帐款即指按合同约定或依据法律规定,本企业向另一方应该收取的债务权利,其表现形式通常为流动资金即应收帐款。企业在生产经营活动中,因销售产品、材料,提供劳务等业务应向购货单位或接受劳务单位收取的款项,即为应收帐款。在一般情况下,应该实行“银货两讫”制度,但在大宗商品交易中,实行“银货两讫”制度是有一定难度的。尤其在目前阶段各企业为了竞争市场,方便用户,对用户实行赊销也是一种通常的做法,所以赊销实质上又是一种迫不得已的促销手段。
Accounts receivable is the main component of corporate creditor’s rights. According to the concept in China’s “General Principles of Civil Law”, debt is the specific rights and obligations that arise between parties in accordance with the stipulations of the contract or in accordance with the provisions of the law. Therefore, accounts receivable refers to the debt rights that the company should charge to the other party according to the contract or according to the law, and its performance is usually liquidity or accounts receivable. In the production and business activities of an enterprise, sales of products, materials, and labor services, etc., shall be made to the purchase unit or to the labor service unit, which is the account receivable. Under normal circumstances, the system of “silver goods and goods” should be implemented. However, in the bulk commodity transaction, it is difficult to implement the “silver cargo and stock exchange system.” Especially at the current stage, in order to compete for the market and facilitate the users, it is a common practice for the companies to implement credit sales. Therefore, credit sales are essentially a last resort promotion.