应收账款外文文献.docx
- 文档编号:23568940
- 上传时间:2023-05-18
- 格式:DOCX
- 页数:11
- 大小:24.82KB
应收账款外文文献.docx
《应收账款外文文献.docx》由会员分享,可在线阅读,更多相关《应收账款外文文献.docx(11页珍藏版)》请在冰豆网上搜索。
应收账款外文文献
本科毕业论文外文原文及译文
外文原文
Enterprisereceivablesmanagementanalysed
FenXiminingchemicalcompanyzhaoAiping
【abstract】inordertomeettheexpandingsalesandincreasethecompetitivenessoftheenterprises,reduceinventory,reduceinventoryriskandmanagementexpensesneed,thebusinessactivitiesinEloftencreatedaccountsreceivable.Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Becauseoftheimportantaccountreceivable,accordingtosomeaccountsreceivablemanagementandaccounting,pointsouttheexistingproblemsinthedisadvantagesofaccountreceivablemismanagement,andputsforwardsometostrengthenthemanagementofaccountsreceivablepractices.
【keywords】receivables;Theprovisionfor;Managementrisk
Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Theselong-termdifficulttorecovertheaccountsreceivableexistence,seriouslyaffectedtheenterprise.Thenormalproductionandbusinessenterprisemanagementcosts,increasedtodifferentextentsomeenterpriseintoafinancialcrisis.
Theroleofaccountreceivable.Expandsales,increasethecompetitivenessoftheenterprisesinthefiercemarketcompetitionsituation,istopromotethesalesofcreditisanimportantway.Enterprisecreditisactuallytoprovidecustomerswiththetwotransactions,tocustomersellingproducts,andinalimitedperiodintrovertedcustomersfunds.Incredit-tightening,marketweakness,lackofmoney,thepromotionwithobviouscreditforenterprisesalesrole.Newproductsandexplorenewmarketismoreimportantsignificance.
Reduceinventory,reduceinventoryriskandmanagementcosts.Totheenterprisetoholdfinishedgoodsinventoryadditionalfee,warehousingcostsandinsuranceexpenses;Instead,theenterprisetoholdaccountsreceivable,youdonotneedthespending.Therefore,whentheenterpriseproductsinventorymoreforlongtime,generallycanusemorefavorablecreditconditions,theinventoryintopipesreceivableandreducefinishedgoodsinstock,saverelatedexpenses.
Accountsreceivableinthemanagementoftheexistingproblems
Accountsreceivableisbroad,fixednumberofyearlong.Amounts
Enterprisetoaccountsreceivableaccountingisnotstandard.Accordingtotheprovisionsofthestatefinancialandaccountingsystems.Accountsreceivableisaccountingenterpriseforsellinggoodsorservicestohappentopurchaseunitshallberecoveredoracceptlaborunitpayments.Buttheenterprisedidnotstrictlyaccordingtotheprovisionsoftheaccountingenterprisereceivables.Causesomeshouldnotbeintheprojectaccountingmoneyalsoincludedintheproject,causeaccountsreceivableaccountinghasnoreality.
TheaccountreceivableNPLSnottimely,totheenterpriseconfirmedtheappearanceofvirtuallyincreasedassetcaused.Becauseenterprisetoaccountsreceivableslackenedmanagement,especiallysomeenterprisealsotoaccountsreceivableasmeansofadjustingprofit.SoontheaccountreceivableSiZhangconfirmationonstayingthere~someproblems.IsmainlytostaySiZhanghasalreadyformedthereceivablesconfirmfastenough,formanyyearsintheaccountsreceivableformedaccountlong-term,easedsomealreadycan'twithdraw,thisprovisionfortheprovisionfornoprovisionofvirtualenterpriseassets,causingthickening.
Becausesomeofthemanagersandoperatorsenterprisefinancialmanagementconsciousnessandlackofmanagementconcept.Toaccountsreceivableislackofeffectivemanagementandcollectinvestigationtheauthorfeel.InShanxiProvinceinthepartoftheprovincetubeenterprisestillexistseriousplannedeconomyofideas,thesepeopletothemarketeconomycan'tsaydon'tunderstand,alsocannotsaydon'tunderstand,themainthingisnotstartsfromoneself,andinpracticalworkisoftensaidthemuch,doless.Thoughtisdrunkontheproductionandbusinessoperationthiscenter,nothowtodowellmanagementfinancetheprimacy,failedtodothebusinessmanagementfinancialmanagementasthecenter.Financialmanagementtofundmanagementasthecenter.Themanagementoffundsanduseonlypayingattentiontohowtoborrowandspendmoney,notforexistingresourcesandcapitalforeffectiveconfigurationandmobilize.Causeenterpriseproducedaconsiderableamountofreceivables,alsodonotactivelyfromtheAngleofstrengtheningmanagement,solotsofmoneytocleanupthelong-termretentionoutside.Affectedtheenterprisenormalproductionandoperationactivitiesandtheefficientuseofthefunds.
Thedrawbacksofthereceivablemismanagement
Reduceenterprisefundsuseefficiency,makeenterpriseprofitsdownbecauseofenterpriselogisticsandcashflownotconsistent,merchandiseshipped,prescribingsalesinvoices.Paymentisnotkeepingpacerecovery,andsaleshaveestablished,thisnotuprecoveryentrysales.Certainlywillcausenocashinflowgeneratedsalestaxonprofitsandlosses,andsalesincomepaidandyearsbepaidinadvance.Ifinvolvesspanmorethantosalesrevenueaccountreceivable.Thencanproduceenterprisebycurrentassetspaidannualshareholdersdividend.Enterpriseforsuchpursuitarisingfromthepadsurfacebenefitsandtaxpaymentpaidshareholderstakeupalotofliquidity,astimepasseswillinfluenceenterprisecapitalturnover.Whichledtotheenterpriseactualoperationsituationveiled.Influenceenterpriseproductionplanandsalesplan,etc,can'trealizethesetbenefitgoal.
Exaggeratedenterpriseoperatingresults.Becauseourcountryenterpriseexecutesaccountingfoundationistheaccrual(receivablemeetsystem).Thecurrentcredithappenedalltowritedowncurrentincome.Therefore,theenterpriseaccountprofitincreasedoesnotmeanthatcanmeetthescheduleofrealizingcashinflows.Accountingsystemrequirestheenterpriseinaccordancewiththepercentageofaccountreceivablebalancetoextracttheprovisionfor,theprovisionfora5%ratesgenerallyfor3%(specialenterpriseexcept).Iftheactuallossofbadhappenedmorethanextracttheprovisionfor,willgiveenterprisetobringthegreatloss.Therefore,theenterpriseofaccountreceivableexistence.OntheTABvirtuallyincreasedsalesincome.Inoerstateenterpriseoperationresults.Increasedrisksofanenterprisecost.
Speedinguptheenterprise'scashoutflows.Selloncreditalthoughcanmaketheenterpriseproducesmoreprofits,butdidnotmakeenterprisecashinflowsincrease,onthecontrarymakeenterprisehadtouselimitedliquiditytovarioustaxesandfeespaid,acceleratetheenterprise'scashoutflows,mainperformancefor:
Enterprisetaxpayments.Accountsreceivablebringsalesincome.Notactuallyreceivecash,turnoveriscomputationalbasiswithsales,theenterprisemustontimepaybycash.Enterprisepaytaxasvalueaddedtax,businesstax,consumptiontax,resourcestaxandurbanconstructiontax,inevitablemeetingwithsalesrevenueincreases.
Incometaxpayments.Accountsreceivablegeneraterevenue,butnotincashincometax,andrealizingcashpaymentmustontime.
Cashthedistributionoftheprofits.Alsoexistsuchproblems.Inaddition,thecostofthemanagementofaccountsreceivableandaccountsreceivablerecyclingcostswillaccelerateenterprisecashoutflows.
Thebusinesscyclehasinfluenceonenterprise.Operatingcyclefromobtaininventorytothesalesthatinventoryandwithdrawcashthistimesofar.Operatingcycledependsoninventoryturnoverdaysandaccountsreceivableturnoverdays,thebusinesscycleiscombined.Fromthat.Unreasonableaccountsreceivableexistence,makebusinesscycleextended,affectedtheenterprisecapitalcirculation,makealotofliquidityprecipitationinnon-productivelink.Causeenterprisecashshortage,influencesalariesandrawmaterialpurchasing,seriousimpactontheenterprisenormalproductionandoperation.
Increasedreceivablesmanagementprocess.Errorprobability,bringstotheenterpriseenterprisetofacetheadditionallossaccountsreceivableaccount,possiblytothetimelydiscovery,accountingerrorscanpromptunderstandingandotherreceivablesaccountsreceivabledynamicenterprisedetails.Causeresponsibilityunclear.Accountsreceivablecontract,Taiwanabout,commitments,theformalitiesofexaminationandapprovalofsuchmaterialscattered,lostmaymaketheenterprisehashappenedontheaccountreceivableunabletoreceivethefullrecoveryofrepayment,theonlypartiallywithdrawthroughlegalmeans.Canrecover,butduetomaterialnotwholeandcannotberecovered,untileventuallyformtheenterpriseassetsloss.
Tostrengthenthemanagementofaccountsreceivablemethod
Comprehensivecomb,andestablishmaterialparameter.Forenterpriseallkindsofreceivableslaunchacomprehensivesystemofcomb,queuing,checkthework.Becauseinpasteconomicactivitybusinessminority,inefficientpattern.Hardtoadapttothemarketeconomyrequirement,thelawofdevelopmentintheincreasinglyfiercemarketcompetitiongraduallybeeliminated,theenterpriseisinproduction,BanTingChan,failedstate,hasformedawidespreadaccountsreceivableaccountforalong(mostage3years),formerpartyleavethestateofoperationandthedebtorchangesetc.Phenomenon,toclearacheckincreasethedifficulty.Workersshouldbrowsealargenumberoforiginaldocuments,tracedbacktocarefullyeachindividualaccountsreceivablefromthenature,time,happenedcontents,amount.Accordingtozhangage,systems,areaandthepossibilityofrecoveryofaccountsreceivableareclassified.Carefullyanalyzedcollectionverify
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 应收 账款 外文 文献
![提示](https://static.bdocx.com/images/bang_tan.gif)