財務(wù)會計論文應(yīng)收賬款外文參考文獻(xiàn)

1、Foreignsource:Friendsoftheaccounting,in2009(30)8485Enterprisereceivablesmanagementanalysed【abstractinordertomeettheexpandingsalesandincreasethecompetitivenessoftheenterprises,reduceinventory,reduceinventoryriskandmanagementexpensesneed,thebusinessactivitiesinEloftencreatedaccountsreceivable.Accounts

2、receivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Becauseoftheimportantaccountreceivable,accordingtosomeaccountsreceivablemanagementandaccounting,pointsouttheexistingproblemsinthedisadvantagesofaccountreceivablemismanage

3、ment,andputsforwardsometostrengthenthemanagementofaccountsreceivablepractices.【keywordsreceivables;Theprovisionfor;ManagementriskAccountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Theselong-termdifficulttorecovert

4、heaccountsreceivableexistence,seriouslyaffectedtheenterprise.Thenormalproductionandbusinessenterprisemanagementcosts,increasedtodifferentextentsomeenterpriseintoafinancialcrisis.1 .Theroleofaccountreceivable.Expandsales,increasethecompetitivenessoftheenterprisesinthefiercemarketcompetitionsituation,

5、istopromotethesalesofcreditisanimportantway.Enterprisecreditisactuallytoprovidecustomerswiththetwotransactions,tocustomersellingproducts,andinalimitedperiodintrovertedcustomersfunds.Incredit-tightening,marketweakness,lackofmoney,thepromotionwithobviouscreditforenterprisesalesrole.Newproductsandexplo

6、renewmarketismoreimportantsignificance.Reduceinventory,reduceinventoryriskandmanagementcosts.Totheenterprisetoholdfinishedgoodsinventoryadditionalfee,warehousingcostsandinsuranceexpenses;Instead,theenterprisetoholdaccountsreceivable,youdonotneedthespending.Therefore,whentheenterpriseproductsinventor

7、ymoreforlongtime,generallycanusemorefavorablecreditconditions,theinventoryintopipesreceivableandreducefinishedgoodsinstock,saverelatedexpenses.2 .AccountsreceivableinthemanagementoftheexistingproblemsAccountsreceivableisbroad,fixednumberofyearlong.AmountsEnterprisetoaccountsreceivableaccountingisnot

8、standard.Accordingtotheprovisionsofthestatefinancialandaccountingsystems.Accountsreceivableisaccountingenterpriseforsellinggoodsorservicestohappentopurchaseunitshallberecoveredoracceptlaborunitpayments.Buttheenterprisedidnotstrictlyaccordingtotheprovisionsoftheaccountingenterprisereceivables.Causeso

9、meshouldnotbeintheprojectaccountingmoneyalsoincludedintheproject,causeaccountsreceivableaccountinghasnoreality.TheaccountreceivableNPLSnottimely,totheenterpriseconfirmedtheappearanceofvirtuallyincreasedassetcaused.Becauseenterprisetoaccountsreceivableslackenedmanagement,especiallysomeenterprisealsot

10、oaccountsreceivableasmeansofadjustingprofit.SoontheaccountreceivableSiZhangconfirmationonstayingtheresomeproblems.IsmainlytostaySiZhanghasalreadyformedthereceivablesconfirmfastenough,formanyyearsintheaccountsreceivableformedaccountlong-term,easedsomealreadycan'twithdraw,thisprovisionfortheprovis

11、ionfornoprovisionofvirtualenterpriseassets,causingthickening.Becausesomeofthemanagersandoperatorsenterprisefinancialmanagementconsciousnessandlackofmanagementconcept.Toaccountsreceivableislackofeffectivemanagementandcollectinvestigationtheauthorfeel.InShanxiProvinceinthepartoftheprovincetubeenterpri

12、sestillexistseriousplannedeconomyofideas,thesepeopletothemarketeconomycan'tsaydon'tunderstand,alsocannotsaydon'tunderstand,themainthingisnotstartsfromoneself,andinpracticalworkisoftensaidthemuch,doless.Thoughtisdrunkontheproductionandbusinessoperationthiscenter,nothowtodowellmanagementfi

13、nancetheprimacy,failedtodothebusinessmanagementfinancialmanagementasthecenter.Financialmanagementtofundmanagementasthecenter.Themanagementoffundsanduseonlypayingattentiontohowtoborrowandspendmoney,notforexistingresourcesandcapitalforeffectiveconfigurationandmobilize.Causeenterpriseproducedaconsidera

14、bleamountofreceivables,alsodonotactivelyfromtheAngleofstrengtheningmanagement,solotsofmoneytocleanupthelong-termretentionoutside.Affectedtheenterprisenormalproductionandoperationactivitiesandtheefficientuseofthefunds.3 .ThedrawbacksofthereceivablemismanagementReduceenterprisefundsuseefficiency,makee

15、nterpriseprofitsdownbecauseofenterpriselogisticsandcashflownotconsistent,merchandiseshipped,prescribingsalesinvoices.Paymentisnotkeepingpacerecovery,andsaleshaveestablished,thisnotuprecoveryentrysales.Certainlywillcausenocashinflowgeneratedsalestaxonprofitsandlosses,andsalesincomepaidandyearsbepaidi

16、nadvance.Ifinvolvesspanmorethantosalesrevenueaccountreceivable.Thencanproduceenterprisebycurrentassetspaidannualshareholdersdividend.Enterpriseforsuchpursuitarisingfromthepadsurfacebenefitsandtaxpaymentpaidshareholderstakeupalotofliquidity,astimepasseswillinfluenceenterprisecapitalturnover.Whichledt

17、otheenterpriseactualoperationsituationveiled.Influenceenterpriseproductionplanandsalesplan,etc,can'trealizethesetbenefitgoal.Exaggeratedenterpriseoperatingresults.Becauseourcountryenterpriseexecutesaccountingfoundationistheaccrual(receivablemeetsystem).Thecurrentcredithappenedalltowritedowncurre

18、ntincome.Therefore,theenterpriseaccountprofitincreasedoesnotmeanthatcanmeetthescheduleofrealizingcashinflows.Accountingsystemrequirestheenterpriseinaccordancewiththepercentageofaccountreceivablebalancetoextracttheprovisionfor,theprovisionfora5%ratesgenerallyfor3%(specialenterpriseexcept).Iftheactual

19、lossofbadhappenedmorethanextracttheprovisionfor,willgiveenterprisetobringthegreatloss.Therefore,theenterpriseofaccountreceivableexistence.OntheTABvirtuallyincreasedsalesincome.Inoerstateenterpriseoperationresults.Increasedrisksofanenterprisecost.Speedinguptheenterprise'scashoutflows.Selloncredit

20、althoughcanmaketheenterpriseproducesmoreprofits,butdidnotmakeenterprisecashinflowsincrease,onthecontrarymakeenterprisehadtouselimitedliquiditytovarioustaxesandfeespaid,acceleratetheenterprise'scashoutflows,mainperformancefor:Enterprisetaxpayments.Accountsreceivablebringsalesincome.Notactuallyrec

21、eivecash,turnoveriscomputationalbasiswithsales,theenterprisemustontimepaybycash.Enterprisepaytaxasvalueaddedtax,businesstax,consumptiontax,resourcestaxandurbanconstructiontax,inevitablemeetingwithsalesrevenueincreases.Incometaxpayments.Accountsreceivablegeneraterevenue,butnotincashincometax,andreali

22、zingcashpaymentmustontime.Cashthedistributionoftheprofits.Alsoexistsuchproblems.Inaddition,thecostofthemanagementofaccountsreceivableandaccountsreceivablerecyclingcostswillaccelerateenterprisecashoutflows.Thebusinesscyclehasinfluenceonenterprise.Operatingcyclefromobtaininventorytothesalesthatinvento

23、ryandwithdrawcashthistimesofar.Operatingcycledependsoninventoryturnoverdaysandaccountsreceivableturnoverdays,thebusinesscycleiscombined.Fromthat.Unreasonableaccountsreceivableexistence,makebusinesscycleextended,affectedtheenterprisecapitalcirculation,makealotofliquidityprecipitationinnon-productivel

24、ink.Causeenterprisecashshortage,influencesalariesandrawmaterialpurchasing,seriousimpactontheenterprisenormalproductionandoperation.Increasedreceivablesmanagementprocess.Errorprobability,bringstotheenterpriseenterprisetofacetheadditionallossaccountsreceivableaccount,possiblytothetimelydiscovery,accou

25、ntingerrorscanpromptunderstandingandotherreceivablesaccountsreceivabledynamicenterprisedetails.Causeresponsibilityunclear.Accountsreceivablecontract,Taiwanabout,commitments,theformalitiesofexaminationandapprovalofsuchmaterialscattered,lostmaymaketheenterprisehashappenedontheaccountreceivableunableto

26、receivethefullrecoveryofrepayment,theonlypartiallywithdrawthroughlegalmeans.Canrecover,butduetomaterialnotwholeandcannotberecovered,untileventuallyformtheenterpriseassetsloss.4 .TostrengthenthemanagementofaccountsreceivablemethodComprehensivecomb,andestablishmaterialparameter.Forenterpriseallkindsof

27、receivableslaunchacomprehensivesystemofcomb,queuing,checkthework.Becauseinpasteconomicactivitybusinessminority,inefficientpattern.Hardtoadapttothemarketeconomyrequirement,thelawofdevelopmentintheincreasinglyfiercemarketcompetitiongraduallybeeliminated,theenterpriseisinproduction,BanTingChan,failedst

28、ate,hasformedawidespreadaccountsreceivableaccountforalong(mostage3years),formerpartyleavethestateofoperationandthedebtorchangesetc.Phenomenon,toclearacheckincreasethedifficulty.Workersshouldbrowsealargenumberoforiginaldocuments,tracedbacktocarefullyeachindividualaccountsreceivablefromthenature,time,

29、happenedcontents,amount.Accordingtozhangage,systems,areaandthepossibilityofrecoveryofaccountsreceivableareclassified.Carefullyanalyzedcollectionverifyeachsumofmoneyandamount.Andthissystem,morelikelywaybacknearthedoorcheckaccountreceivable;Waytooutsidethesystem,andisunlikelytofarbackofreceivablesthro

30、ughtelephoneenquiries,enterprisesentaletter,lawyerssentaletterwaytoundertakechecking:somenotsoclearaccountsreceivablemultilateralbugverification.Pleasegobacktotheoriginalsalespersonnel,agenthelpchecktoensurethatthedataobtainedbytheaccurate,reliableandaccuratedatacollectedinthevisitingforthefutureofw

31、ritten-offreceivablessmoothlyprovideeffectivelegalevidence.Moreimportantly,withthedebtorwritten-offreceivablespersonnelandcheckaccountsconcerningthedebtorfamilyresidence,operationsites,propertystatus,incomelevelmadeacomprehensiveanddetailedunderstanding,andaccordingtothecommandofthedebtortoevaluates

32、olvencydebt-repayingpossibility.Judge,lockkeygoalsforthenextgreatwritten-offreceivablessmoothlyandlaythefoundation.Multi-prongedapproach.wegreateffort,increase.Afterthepreparationworkordo.Accountsreceivablewritten-offreceivablesenteredthesubstantial"punishcollect"crucialstage.Inactualwork,

33、inordertogiveattentiontocollectthemagnificenceoftheenterprisewithbenefit,oneofthedebtortoclassify,differentpropertiesanalysisofthedebtortoadopttargetedcollectmethod,inordertomakethewholewritten-offreceivablesachievedgoodeffect.Thedebtortobusinessclients.Topossessmanagementqualification,soundsystem,a

34、ssetsingoodconditionofcustomers,afterconsultationscommunicationwiththeother,trytotakegroovygatheringway,sothatboththecollectkeepgoodbusinesscooperationrelations;Butformaliciouslong-termdefaultbehavior,usedfirstlawyerindemandforcollection,correspondenceisinvalidcases,stillchooseberepresentativeofthed

35、ebtortocourt,applyforacourtforcompulsoryexecution.Inthemajestyofthelaw,theothergroupofadeterrenttorepaythedebtorwillrepayarrears,self-consciouslyplaystothewholewritten-offreceivablestopointtheimpetuswith.Onthesysteminternalworkerarrears.Forsysteminsideworkerduetoillness,lifedifficult,andmanyotherrea

36、sonformednon-businesstemporaryloan,firstofall,issuedadocument,clearlystipulatesthatdeadlinerepossessed;Secondly,alargeamountofarrears.Indeed,inadifficulttopayoffafterconsultationwithstaff.Paymentagreementsigned.Dividesecondmonthinsalarychargedordeduct;Finally,theinternaltolaid-offemployeesandhaveext

37、ra-largediseaseworker,itseconomyisreallydifficulttorepayembarrassment.Inahumanetreatment,offercertaindebtrelief.Suchalreadymakewholewritten-offreceivablesreachtheexpectedeffect,alsocanletlaid-offworkerstotheirrealchallengesorganizationcare.Adoptingpropertypreservationmeasures.Intheactualcollectproce

38、ss.Oftenencounteredsomehavetherepaymentabilitybutreimbursementconditionsortimingimmaturetheobligor,collectpersonnelcancooperateactivelycourtonthedebtor'spropertyimplementpreservation,makingcdoincourt,underthehelpoftherelevantaccountingunitsandindividualstoimposepreservationofproperty.Forproperty

39、preservationatthesametime.Appointourwealthpipecentervisitregularlytheobligor,closelywatchingthedebtorwhereabouts,understandtheirpropertystatus.Oncefoundthedebtorreimbursementconditionsmature,immediatelynotifythecourt,suspendthepropertypreservation,reactivatedcases.Appliedtothecourtforcompulsoryexecu

40、tionwithdrawarrears.Establishcustomercreditsystem.Strictcreditbusinessformalitiesforexaminationandapprovalfromyearsofwritten-offreceivablesaccountsreceivablesee.Afewenterprisesinexperienceincreasedsalespushcreditsalespolicy.Didnotestablishacompletecustomercreditsystem,tothecustomerassetsstatus,reimb

41、ursementability,financialsituation,thecreditratingdon'tknowmuch.Evenafterreceivableformation.Findthedebtortopunishfrequentlyoccurred.Thereareafewenterprisetothecustomercreditconditionsaretoobroad.Creditapprovalrightstooscattered,sometimesasalespersonnelcandecidedtoselloncreditbusinessformation.C

42、ausesomecreditratingislowcustomerseasilygetcredit,increasingtheriskofbadloans.Earnestlyimplementpostresponsibilitysystem,strictappraisal,rewardsandpunishmentsandtrenchant.Someenterprisealthoughalsoestablishedacomparativelyperfectaccountsreceivablecreditsales,management,agreatresponsibilityandinterna

43、lcontrolsystem,butinactualworkbutbecomeamereformality,non-existing.Causetheenterpriseinternalresponsibilityunclear,therewardisunknownsituation.Toacertainextent,encouragestheformationoflargereceivables,increasingtheoperatingriskofanenterprise.Soonlywithagoodsetofsystemdoesn'tsolvealltheproblemsin

44、thepracticalwork,thekeystillneedtoimplementthesesystemwillreachthedesignatedposition,achievestrulyinthebud.Foreignsource:Friendsoftheaccounting,in2009(30)8485企業(yè)應(yīng)收賬款管理存在的問題及對策【摘要】公司為了滿足擴大銷售、增加企業(yè)的競爭力、減少庫存、降低存貨風(fēng)險和管理開支等的需要，在日常的經(jīng)營活動中產(chǎn)生了應(yīng)收賬款。應(yīng)收賬款是企業(yè)一項重要的、風(fēng)險較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一個企業(yè)的經(jīng)營有著重大的影響。由于應(yīng)收賬款的重要，筆者針對一些應(yīng)

45、收賬款管理和核算上存在的問題，指出應(yīng)收賬款管理不善的弊端，并提出一些加強應(yīng)收賬款管理的做法?！娟P(guān)鍵詞】應(yīng)收賬款；壞賬準(zhǔn)備；經(jīng)營風(fēng)險應(yīng)收賬款是企業(yè)一項重要的、風(fēng)險較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一個企業(yè)的經(jīng)營有著重大的影響。這些長期難以收回的應(yīng)收賬款的存在，嚴(yán)重影響了企業(yè)正常的生產(chǎn)經(jīng)營.增加了企業(yè)經(jīng)營成本，使一些企業(yè)不同程度地陷入了財務(wù)危機。一、應(yīng)收賬款的作用擴大銷售，增加了企業(yè)的競爭力在市場競爭日趨激烈的情況下，賒銷是促進(jìn)銷售的一種重要方式。企業(yè)賒銷實際上是向顧客提供了兩項交易，向顧客銷售產(chǎn)品以及在一個有限的時期內(nèi)向顧客提供資金。在銀根緊縮、市場疲軟、資金匱乏的情況下，賒銷具有比較明顯的促銷

46、作用.對企業(yè)銷售新產(chǎn)品、開拓新市場具有更重要的意義。減少庫存，降低存貨風(fēng)險和管理開支企業(yè)持有產(chǎn)成品存貨.要追加管理費、倉儲費和保險費等支出；相反，企業(yè)持有應(yīng)收賬款，則無需上述支出。因此，當(dāng)企業(yè)產(chǎn)成品存貨較多時，一般都可采用較為優(yōu)惠的信用條件進(jìn)行賒銷，把存貨轉(zhuǎn)化為應(yīng)收賬款，減少產(chǎn)成品存貨，節(jié)約相關(guān)的開支。二、應(yīng)收賬款在管理上存在的問題應(yīng)收賬款的涉及面廣、數(shù)額大、年限長。企業(yè)對應(yīng)收賬款的核算不規(guī)范。按照國家財務(wù)會計制度的規(guī)定.應(yīng)收賬款是核算企業(yè)因銷售貨物或提供勞務(wù)等發(fā)生的應(yīng)向購貨單位或接受勞務(wù)單位收回的款項。但企業(yè)沒有嚴(yán)格按照這一規(guī)定核算企業(yè)的應(yīng)收賬款.致使有些不應(yīng)在該項目核算的款項也納入該項目，

47、造成應(yīng)收賬款核算的不實。應(yīng)收賬款中的呆壞賬確認(rèn)不及時，給企業(yè)造成虛增資產(chǎn)的假象。由于企業(yè)對應(yīng)收賬款疏于管理，特別是有的企業(yè)還把應(yīng)收賬款作為調(diào)節(jié)利潤的手段。因此在對應(yīng)收賬款的呆死賬的確認(rèn)上就存在些問題。主要是對已經(jīng)形成呆死賬的應(yīng)收款項的確認(rèn)不夠及時，多年形成的應(yīng)收賬款在賬上長期掛賬，有的已經(jīng)根本無法收回，該計提壞賬準(zhǔn)備的也不計提，造成企業(yè)資產(chǎn)的虛增。企業(yè)的某些管理者和經(jīng)營者缺乏經(jīng)營理財?shù)囊庾R和觀念。對應(yīng)收賬款缺乏有效的管理和清收調(diào)查中筆者感到。在山西省的部分省管企業(yè)中還存在著比較嚴(yán)重的計劃經(jīng)濟的思想觀念，這些人對市場經(jīng)濟不能說是不懂，也不能說是不明白，主要就是不能從自身做起，而且在實際工作中往往

48、是說的多、做的少。思想還沉醉于生產(chǎn)經(jīng)營這個中心，沒有把如何做好經(jīng)營理財放在首位，沒有做到企業(yè)管理以財務(wù)管理為中心。財務(wù)管理以資金管理為中心。對資金的管理和使用只注重如何去借錢和花錢，沒有對現(xiàn)有的資源和資金進(jìn)行有效的配置和調(diào)動.致使企業(yè)產(chǎn)生了大量的應(yīng)收賬款，也不積極從加強管理的角度去清理，大量資金長期滯留在外。影響了企業(yè)正常的生產(chǎn)經(jīng)營活動的開展和資金的有效使用。三、應(yīng)收賬款管理不善的弊端降低企業(yè)資金使用效率，使企業(yè)效益下降由于企業(yè)的物流與資金流不一致。發(fā)出商品，開出銷售發(fā)票，貨款卻不能同步回收，而銷售已告成立，這種沒有貨款回籠的入賬銷售收入.勢必導(dǎo)致沒有現(xiàn)金流入的銷售業(yè)務(wù)損益產(chǎn)生、銷售稅金上繳及

49、年內(nèi)所得稅預(yù)繳。如果涉及跨年度銷售收入導(dǎo)致的應(yīng)收賬款。則可產(chǎn)生企業(yè)以流動資產(chǎn)墊付股東年度分紅。企業(yè)因上述追求表面效益而產(chǎn)生的墊繳稅款及墊付股東分紅占用了大量的流動資金，久而久之必將影響企業(yè)資金的周轉(zhuǎn).進(jìn)而導(dǎo)致企業(yè)經(jīng)營實際狀況被掩蓋.影響企業(yè)的生產(chǎn)計劃、銷售計劃等，無法實現(xiàn)既定的效益目標(biāo)。夸大企業(yè)經(jīng)營成果。由于我國企業(yè)實行的記賬基礎(chǔ)是權(quán)責(zé)發(fā)生制（應(yīng)收應(yīng)付制）。發(fā)生的當(dāng)期賒銷全部記入當(dāng)期收入。因此，企業(yè)的賬上利潤的增加并不表示能如期實現(xiàn)現(xiàn)金流入。會計制度要求企業(yè)按照應(yīng)收賬款余額的百分比來提取壞賬準(zhǔn)備，壞賬準(zhǔn)備率一般為3%5%（特殊企業(yè)除外）。如果實際發(fā)生的壞賬損失超過提取的壞賬準(zhǔn)備，會給企業(yè)帶來很

50、大的損失。因此，企業(yè)應(yīng)收賬款的大量存在。虛增了賬面上的銷售收入.在一定程度上夸大了企業(yè)經(jīng)營成果.增加了企業(yè)的風(fēng)險成本。加速企業(yè)的現(xiàn)金流出。賒銷雖然能使企業(yè)產(chǎn)生較多的利潤，但是并未真正使企業(yè)現(xiàn)金流入增加，反而使企業(yè)不得不運用有限的流動資金來墊付各種稅金和費用，加速了企業(yè)的現(xiàn)金流出，主要表現(xiàn)為：企業(yè)流轉(zhuǎn)稅的支出。應(yīng)收賬款帶來銷售收入.并未實際收到現(xiàn)金，流轉(zhuǎn)稅是以銷售為計算依據(jù)的，企業(yè)必須按時以現(xiàn)金交納。企業(yè)交納的流轉(zhuǎn)稅如增值稅、營業(yè)稅、消費稅、資源稅以及城市建設(shè)稅等，必然會隨著銷售收入的增加而增加。所得稅的支出。應(yīng)收賬款產(chǎn)生了利潤，但并未以現(xiàn)金實現(xiàn)，而交納所得稅必須按時以現(xiàn)金支付現(xiàn)金利潤的分配。也

51、同樣存在這樣的問題。另外，應(yīng)收賬款的管理成本、應(yīng)收賬款的回收成本都會加速企業(yè)現(xiàn)金流出。對企業(yè)營業(yè)周期有影響。營業(yè)周期即從取得存貨到銷售存貨，并收回現(xiàn)金為止的這段時間.營業(yè)周期的長短取決于存貨周轉(zhuǎn)天數(shù)和應(yīng)收賬款周轉(zhuǎn)天數(shù)，營業(yè)周期為兩者之和。由此看出。不合理的應(yīng)收賬款的存在，使?fàn)I業(yè)周期延長，影響了企業(yè)資金循環(huán)，使大量的流動資金沉淀在非生產(chǎn)環(huán)節(jié)上.致使企業(yè)現(xiàn)金短缺，影響工資的發(fā)放和原材料的購買，嚴(yán)重影響了企業(yè)正常的生產(chǎn)經(jīng)營。增加了應(yīng)收賬款管理過程中的出錯概率，給企業(yè)帶來額外損失企業(yè)面對龐雜的應(yīng)收款賬戶，核算差錯難以及時發(fā)現(xiàn)，不能及時了解應(yīng)收款動態(tài)情況以及應(yīng)收款對方企業(yè)詳情。造成責(zé)任不明確。應(yīng)收賬款的合同、臺約、承諾、審批手續(xù)等資料的散落、遺失有可能使企業(yè)已發(fā)生的應(yīng)收賬款該按時