浅议应收账款

应收帐款是企业流动资产的一个重要组成部分,是企业现金流量的一个重要来源.企业实行赊销,可以增加销售量,导致本期利润的增加.同时,过多的应收帐款,也会给企业造成很多不良后果.本文通过分析应收帐款存在的利弊及坏帐产生的原因,说明应收帐款确认的谨慎性及加强规范化管理的必要性.

ELEMENTARY INTRODUCTION TO CREDIT RECEIVABLE

Credit receivable is an important component part of floating assets of enterprises, whose mobility is second only to money-capital. Short term investment and bills reseivable are an important sources of cash folw of enterprices. The enterprices will be increased lots of sales volume if it carries out the buying or selling or credit, and which results in this profit to be increased. In the meantime, if the credit receivable is excessive, it can be made lots of bad results for the entrprises. According to the analgses of the existent advantages and is advantages of the cridit receivable and to the creating the causes of the bad debt, the author suggests that it be careful to treat the credit receivable, and be also neccessary to streng the management with the standard izatior of enterprises.