财务会计论文应收账款外文参考文献

1、foreign source ：friends of the accounting, in 2009 (30) 84 85enterprise receivables management analysed【 abstract 】 in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities

2、in el often created accounts receivable. accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. because of the important account receivable, according to some accounts receivable managemen

3、t and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【 keywords 】 receivables; the provision for; management riskaccounts receivable is the enterprise is an imp

4、ortant, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. these long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. the normal production and business enterprise management costs, increased

5、 to different extent some enterprise into a financial crisis.1.the role of account receivable. expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. enterprise credit is actually to provide cus

6、tomers with the two transactions, to customer selling products, and in a limited period introverted customers funds. in credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. new products and explore new market is more important significance.r

7、educe inventory, reduce inventory risk and management costs. to the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; instead, the enterprise to hold accounts receivable, you do not need the spending. therefore, when the enterprise products invento

8、ry more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.2.accounts receivable in the management of the existing problemsaccounts receivable is broad, fixed number of year long. amountsent

9、erprise to accounts receivable accounting is not standard. according to the provisions of the state financial and accounting systems. accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit payments. but the enterp

10、rise did not strictly according to the provisions of the accounting enterprise receivables. cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.the account receivable npls not timely, to the enterprise confirmed t

11、he appearance of virtually increased asset caused. because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. so on the account receivable sizhang confirmation on staying there some problems. is mainly to stay

12、sizhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already cant withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.because some of the managers and op

13、erators enterprise financial management consciousness and lack of management concept. to accounts receivable is lack of effective management and collect investigation the author feel. in shanxi province in the part of the province tube enterprise still exist serious planned economy of ideas, these p

14、eople to the market economy cant say dont understand, also cannot say dont understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. thought is drunk on the production and business operation this center, not how to do well management finance the pr

15、imacy, failed to do the business management financial management as the center. financial management to fund management as the center. the management of funds and use only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobili

16、ze. cause enterprise produced a considerable amount of receivables, also do not actively from the angle of strengthening management, so lots of money to clean up the long-term retention outside. affected the enterprise normal production and operation activities and the efficient use of the funds.3.t

17、he drawbacks of the receivable mismanagementreduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. payment is not keeping pace recovery, and sales have established, this not u

18、p recovery entry sales. certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. if involves span more than to sales revenue account receivable. then can produce enterprise by current assets paid annual shareholders dividend.

19、enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. which led to the enterprise actual operation situation veiled. influence enterprise production plan and sales pla

20、n, etc, cant realize the set benefit goal.exaggerated enterprise operating results. because our country enterprise executes accounting foundation is the accrual (receivable meet system). the current credit happened all to write down current income. therefore, the enterprise account profit increase d

21、oes not mean that can meet the schedule of realizing cash inflows. accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (special enterprise except). if the actual loss of

22、bad happened more than extract the provision for, will give enterprise to bring the great loss. therefore, the enterprise of account receivable existence. on the tab virtually increased sales income. in oerstate enterprise operation results. increased risks of an enterprise cost.speeding up the ente

23、rprises cash outflows. sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerate the enterprises cash outflows, main performance for

24、:enterprise tax payments. accounts receivable bring sales income. not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. enterprise pay tax as value added tax, business tax, consumption tax, resources tax and urban construction tax, inevitable

25、 meeting with sales revenue increases.income tax payments. accounts receivable generate revenue, but not in cash income tax, and realizing cash payment must on time.cash the distribution of the profits. also exist such problems. in addition, the cost of the management of accounts receivable and acco

26、unts receivable recycling costs will accelerate enterprise cash outflows.the business cycle has influence on enterprise. operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. operating cycle depends on inventory turnover days and accounts receivable tu

27、rnover days, the business cycle is combined. from that. unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. cause enterprise cash shortage, influence salaries and raw mate

28、rial purchasing, serious impact on the enterprise normal production and operation.increased receivables management process. error probability, brings to the enterprise enterprise to face the additional loss accounts receivable account, possibly to the timely discovery, accounting errors can prompt u

29、nderstanding and other receivables accounts receivable dynamic enterprise details. cause responsibility unclear. accounts receivable contract, taiwan about, commitments, the formalities of examination and approval of such material scattered, lost may make the enterprise has happened on the account r

30、eceivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.4.to strengthen the management of accounts receivable methodcomprehensive

31、comb, and establish material parameter. for enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. because in past economic activity business minority, inefficient pattern. hard to adapt to the market economy requirement, the law of development in the inc

32、reasingly fierce market competition gradually be eliminated, the enterprise is in production, bantingchan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operation and the debtor changes etc. phenomenon, to clear a che

33、ck increase the difficulty. workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. according to zhang age, systems, area and the possibility of recovery of accounts receivable are clas

34、sified. carefully analyzed collection verify each sum of money and amount. and this system, more likely way back near the door check account receivable; way to outside the system, and is unlikely to far back of receivables through telephone enquiries, enterprise sent a letter, lawyers sent a letter

35、way to undertake checking: some not so clear accounts receivable multilateral bug verification. please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receiv

36、ables smoothly provide effective legal evidence. more importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command

37、 of the debtor to evaluate solvency debt-repaying possibility. judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.multi-pronged approach.we great effort, increase. after the preparation work or do. accounts receivable written-off receivables entered the

38、substantial punish collect crucial stage. in actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receiva

39、bles achieved good effect. the debtor to business clients. to possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations;

40、but for malicious long-term default behavior, used first lawyer in demand for collection, correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. in the majesty of the law, the other group of a deterrent to repay the debtor

41、will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. on the system internal worker arrears. for system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearl

42、y stipulates that deadline repossessed; secondly, a large amount of arrears. indeed, in a difficult to pay off after consultation with staff. payment agreement signed. divide second month in salary charged or deduct; finally, the internal to laid-off employees and have extra-large disease worker, it

43、s economy is really difficult to repay embarrassment. in a humane treatment, offer certain debt relief. such already make whole written-off receivables reach the expected effect, also can let laid-off workers to their real challenges organization care. adopting property preservation measures. in the

44、 actual collect process. often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can cooperate actively court on the debtors property implement preservation, making cdo in court, under the help of the relevant accounting units

45、and individuals to impose preservation of property. for property preservation at the same time. appoint our wealth pipe center visit regularly the obligor, closely watching the debtor whereabouts, understand their property status. once found the debtor reimbursement conditions mature, immediately no

46、tify the court, suspend the property preservation, reactivated cases. applied to the court for compulsory execution withdraw arrears.establish customer credit system. strict credit business formalities for examination and approval from years of written-off receivables accounts receivable see. a few

47、enterprises in experience increased sales push credit sales policy. did not establish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating dont know much. even after receivable formation. find the debtor to punish frequently

48、occurred. there are a few enterprise to the customer credit conditions are too broad. credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. cause some credit rating is low customers easily get credit, increasing the risk of bad loans.earn

49、estly implement post responsibility system, strict appraisal, rewards and punishments and trenchant.some enterprise although also established a comparatively perfect accounts receivable credit sales, management, a great responsibility and internal control system, but in actual work but become a mere

50、 formality, non-existing. cause the enterprise internal responsibility unclear, the reward is unknown situation. to a certain extent, encourages the formation of large receivables, increasing the operating risk of an enterprise. so only with a good set of system doesnt solve all the problems in the

51、practical work, the key still need to implement these system will reach the designated position, achieves truly in the bud.foreign source ：friends of the accounting, in 2009 (30) 84 85企业应收账款管理存在的问题及对策【摘要】公司为了满足扩大销售、增加企业的竞争力、减少库存、降低存货风险和管理开支等的需要，在el常的经营活动中产生了应收账款。应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的

52、经营有着重大的影响。由于应收账款的重要，笔者针对一些应收账款管理和核算上存在的问题，指出应收账款管理不善的弊端，并提出一些加强应收账款管理的做法。【关键词】应收账款；坏账准备；经营风险应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的经营有着重大的影响。这些长期难以收回的应收账款的存在，严重影响了企业正常的生产经营增加了企业经营成本，使一些企业不同程度地陷入了财务危机。一、应收账款的作用扩大销售，增加了企业的竞争力在市场竞争日趋激烈的情况下，赊销是促进销售的一种重要方式。企业赊销实际上是向顾客提供了两项交易，向顾客销售产品以及在一个有限的时期内向顾客提供资金。在银根紧缩

53、、市场疲软、资金匮乏的情况下，赊销具有比较明显的促销作用对企业销售新产品、开拓新市场具有更重要的意义。减少库存，降低存货风险和管理开支企业持有产成品存货要追加管理费、仓储费和保险费等支出；相反，企业持有应收账款，则无需上述支出。因此，当企业产成品存货较多时，一般都可采用较为优惠的信用条件进行赊销，把存货转化为应收账款，减少产成品存货，节约相关的开支。二、应收账款在管理上存在的问题应收账款的涉及面广、数额大、年限长。企业对应收账款的核算不规范。按照国家财务会计制度的规定应收账款是核算企业因销售货物或提供劳务等发生的应向购货单位或接受劳务单位收回的款项。但企业没有严格按照这一规定核算企业的应收账款

54、致使有些不应在该项目核算的款项也纳入该项目，造成应收账款核算的不实。应收账款中的呆坏账确认不及时，给企业造成虚增资产的假象。由于企业对应收账款疏于管理，特别是有的企业还把应收账款作为调节利润的手段。因此在对应收账款的呆死账的确认上就存在些问题。主要是对已经形成呆死账的应收款项的确认不够及时，多年形成的应收账款在账上长期挂账，有的已经根本无法收回，该计提坏账准备的也不计提，造成企业资产的虚增。企业的某些管理者和经营者缺乏经营理财的意识和观念。对应收账款缺乏有效的管理和清收调查中笔者感到。在山西省的部分省管企业中还存在着比较严重的计划经济的思想观念，这些人对市场经济不能说是不懂，也不能说是不明白，

55、主要就是不能从自身做起，而且在实际工作中往往是说的多、做的少。思想还沉醉于生产经营这个中心，没有把如何做好经营理财放在首位，没有做到企业管理以财务管理为中心。财务管理以资金管理为中心。对资金的管理和使用只注重如何去借钱和花钱，没有对现有的资源和资金进行有效的配置和调动致使企业产生了大量的应收账款，也不积极从加强管理的角度去清理，大量资金长期滞留在外。影响了企业正常的生产经营活动的开展和资金的有效使用。三、应收账款管理不善的弊端降低企业资金使用效率，使企业效益下降由于企业的物流与资金流不一致。发出商品，开出销售发票，货款却不能同步回收，而销售已告成立，这种没有货款回笼的入账销售收入势必导致没有现

56、金流入的销售业务损益产生、销售税金上缴及年内所得税预缴。如果涉及跨年度销售收入导致的应收账款。则可产生企业以流动资产垫付股东年度分红。企业因上述追求表面效益而产生的垫缴税款及垫付股东分红占用了大量的流动资金，久而久之必将影响企业资金的周转进而导致企业经营实际状况被掩盖影响企业的生产计划、销售计划等，无法实现既定的效益目标。夸大企业经营成果。由于我国企业实行的记账基础是权责发生制(应收应付制)。发生的当期赊销全部记入当期收入。因此，企业的账上利润的增加并不表示能如期实现现金流入。会计制度要求企业按照应收账款余额的百分比来提取坏账准备，坏账准备率一般为3一5(特殊企业除外)。如果实际发生的坏账损失

57、超过提取的坏账准备，会给企业带来很大的损失。因此，企业应收账款的大量存在。虚增了账面上的销售收入在一定程度上夸大了企业经营成果增加了企业的风险成本。加速企业的现金流出。赊销虽然能使企业产生较多的利润，但是并未真正使企业现金流入增加，反而使企业不得不运用有限的流动资金来垫付各种税金和费用，加速了企业的现金流出，主要表现为：企业流转税的支出。应收账款带来销售收入并未实际收到现金，流转税是以销售为计算依据的，企业必须按时以现金交纳。企业交纳的流转税如增值税、营业税、消费税、资源税以及城市建设税等，必然会随着销售收入的增加而增加。所得税的支出。应收账款产生了利润，但并未以现金实现，而交纳所得税必须按时以现金支付。现金利润的分配。也同样存在这样的问题。另外，应收账款的管理成本、应收账款的回收成本都会加速企业现金流出。对企业营业周期有影响。营业周期即从取得存货到销售存货，并收回现金为止的这段时间营业周期的长短取决于存货周转天数和应收账款周转天数，营业周期为两者之和。由此