| 浅析应收账款的管理 |
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| 引用本文： | 欧阳宇,吴振顺,赵初元.浅析应收账款的管理[J].湖南工程学院学报(社会科学版),2005,15(3):30-32. |
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| 作者姓名： | 欧阳宇 吴振顺 赵初元 |
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| 作者单位： | 湖南株冶火炬金属股份有限公司,湖南,株洲,412004;湖南工程学院,湖南,湘潭,411101 |
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| 摘 要： | 随着市场经济的不断发展,商业信用的推行,企业应收账款数额明显增加,已成为流动资产中的一个日益重要的问题。针对目前应收账款管理中存在的问题,提出企业应采取具体有效的措施,以确保应收账款的及时收回,减少企业应收账款方面的损失和费用。
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| 关 键 词： | 应收账款 信用 赊销 |
| 文章编号： | 1671-1181(2005)03-0030-03 |
| 修稿时间： | 2005年6月7日 |
Research into the Enterprises' Account Receivable |
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| Ouyang Yu,WU Zhen-shun,ZHAO Chu-yuan.Research into the Enterprises' Account Receivable[J].Journal of Hunan Institute of Engineering(Social Science Edition),2005,15(3):30-32. |
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| Authors: | Ouyang Yu WU Zhen-shun ZHAO Chu-yuan |
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| Institution: | OUYANG Yu~1,WU Zhen-shun~2,ZHAO Chu-yuan~2 |
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| Abstract: | With the development of marked economy and the promotion of business reputation,enterprises are faced with an obvious increase of debt quantity,which has become an increasingly important problem in the current assets.In view of the existing problems in account receivable,enterprises should have concrele and valid measures so as to ensure a prompt reception of account receivable and a reduction of the loss andexpenses. |
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| Keywords: | account receivable credit account sale |
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