財(cái)務(wù)會計(jì)論文應(yīng)收賬款外文參考文獻(xiàn)

1、Foreign source: Friends of the accounting, in 2009 (30) 84 85Enter prise receivables management analysed【abstract 】in order to meet the expanding sales and in crease the comp etitive ness of the enterp rises, reduce inven tory, reduce inven tory risk and man ageme nt expen ses n eed, the bus in ess

2、activities in El ofte n created acco unts receivable. Acco unts receivable is the enterp rise is an imp orta nt, the risk is bigger liquid assets, its quality is good or bad for a bus in ess ofte n has had a sig nifica nt imp act. Because of the imp orta nt acco unt receivable, accord ing to some ac

3、co unts receivable man ageme nt and accounting, points out the existing problems in the disadvantages of account receivable misma nageme nt, and p uts forward some to stre ngthe n the man ageme nt of acco unts receivable p ractices.【keywords 】 receivables; The provision for; Management riskAcco unts

4、 receivable is the enterp rise is an imp orta nt, the risk is bigger liquid assets,its quality is good or bad for a bus in ess ofte n has had a sig nifica nt imp act. These Iong-term difficult to recover the accounts receivable existenee, seriously affected the enterp rise. The no rmal p roduct ion

5、and bus in ess enterp rise man ageme nt costs, in creased to differe nt exte nt some enterp rise into a finan cial crisis.I. The role of acco unt receivable. Expand sales, in crease the comp etitive ness of the enterprises in the fierce market competition situation, is to promote the sales of credit

6、 is an imp orta nt way. Enterp rise credit is actually to p rovide customers with the two transactions, to customer selling products, and in a limited period introverted customers fun ds. In credit-tighte ning, market weak ness, lack of mon ey, the pro moti on with obvious credit for enterp rise sal

7、es role. New p roducts and explore new market is more imp orta nt sig nifica nee.Reduce inven tory, reduce inven tory risk and man ageme nt costs. To the enterp rise to hold fini shed goods inven tory additi onal fee, warehous ing costs and in sura nee expen ses;I nstead, the enterp rise to hold acc

8、o unts receivable, you do not n eed the spending. Therefore, when the enterprise products inventory more for long time, gen erally can use more favorable credit con diti ons, the inven tory into pipes receivable and reduce fini shed goods in stock, save related expen ses.2. ACC0 unts receivable in t

9、he man ageme nt of the exist ing p roblemsAcco unts receivable is broad, fixed nu mber of year long. AmountsEnterp rise to acco unts receivable acco un ti ng is not sta ndard. Accord ing to the provisions of the state financial and accounting systems. Accounts receivable is acco un ti ng enterp rise

10、 for selli ng goods or services to happen to pu rchase unit shall be recovered or acce pt labor unit p ayme nts. But the enterp rise did not strictly accord ing to the pro visi ons of the acco un ti ng enterp rise receivables. Cause some should not be in the project accounting money also included in

11、 the project, cause accounts receivable acco unting has no reality.The acco unt receivable NPLS not timely, to the enterp rise con firmed the app eara nee of virtually in creased asset caused. Because enterp rise to acco unts receivable slackened management, especially some enterprise also to accoun

12、ts receivable as means of adjusting profit. So on the account receivable SiZhang con firmati on on stayi ng there - some p roblems. Is main ly to stay SiZha ng has already formed the receivables confirm fast eno ugh, for many years in the acco unts receivable formed acco unt Ion g-term, eased some a

13、lready can't withdraw, this pro visi on for the pro visi on for no pro visi on of virtual enterp rise assets, caus ing thicke ning.Becausesome of the man agersa nd op erators enterp rise finan cial man ageme nt con scious nessa nd lack of man ageme nt concept. To acco unts receivable is lack of

14、effective man ageme nt and collect in vestigati on the author feel. I n Shanxi Province in the part of the province tube enterp rise still exist serious planned economy of ideas, these people to the market economy can't say don't un dersta nd, also cannot say don't un dersta nd, the main

15、 thing is not starts from on eself, and in p ractical work is ofte n said the much, do less. Thought is drunk on the p roducti on and bus in ess op erati on this cen ter, not how to do well man ageme nt finance the p rimacy, failed to do the bus in ess management financial management as the center.

16、Financial management to fund man ageme nt as the cen ter. The man ageme nt of funds and use only paying atte nti on to how to borrow and spend mon ey, not for exist ing resources and cap ital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, al

17、so do not actively from the An gle of stre ngthe ning man ageme nt, so lots of money to clea n up the Ion g-term rete nti on outside. Affected the enterp rise no rmal p roduct ion and op erati on activities and the efficie nt use of the fun ds.3. The drawbacks of the receivable misma nageme ntReduce

18、 enterp rise funds use efficie ncy, make enterp rise p rofits dow n because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales inv oices. P ayme nt is not kee ping p ace recovery, and sales have established, this not up recovery entry sales. Certa inly will

19、cause no cash inflow gen erated sales tax on p rofits and losses, and sales in come p aid and years be p aid in adva nee. If invo Ives span more tha n to sales reve nue acco unt receivable. Then can p roduce enterp rise by curre nt assets p aid annual shareholdersdivide nd. Enterp rise for such pu r

20、suit aris ing from the pad surface ben efits and tax p ayme nt p aid shareholders take up a lot of liquidity, as time p asseswill in flue nee enterp rise cap ital turno ver. Which led to the enterp rise actual op eratio n situatio n veiled. In flue nee enterp rise p roduct ion plan and sales plan, e

21、tc, can't realize the set ben efit goal.Exaggerated enterprise operating results. Because our country enterprise executes acco un ti ng foun dati on is the accrual (receivable meet system). The curre nt credit happened all to write dow n curre nt in come. Therefore, the enterp rise acco unt p ro

22、fit in crease does not mean that can meet the schedule of realiz ing cash in flows. Accounting system requires the enterprise in accordanee with the percentage of acco unt receivable bala nee to extract the pro visi on for, the pro visi on for a 5% rates gen erally for 3% (sp ecial enterp rise exce

23、pt). If the actual loss of bad happened more tha n extract the p rovisi on for, will give enterp rise to bring the great loss. Therefore, the enterp rise of acco unt receivable existe nee. On the TAB virtually in creased sales in come. In oerstate enterp rise op erati on results. In creased risks of

24、 an enterp rise cost.Sp eed ing up the enterp rise's cash outflows. Sell on credit although can make the enterp rise p roduces more p rofits, but did not make enterp rise cash in flows in crease, on the con trary make enterp rise had to use limited liquidity to various taxes and fees p aid, acce

25、lerate the enterp rise's cash outflows, main p erforma nee for:Enterp rise tax p ayme nts. Acco unts receivable bring sales in come. Not actually receive cash, turno ver is compu tatio nal basis with sales, the enterp rise must on time pay by cash. Enterp rise pay tax as value added tax, bus in

26、ess tax, consump ti on tax, resources tax and urba n con struct ion tax, in evitable meet ing with sales reve nue in creases.In come tax p ayme nts. Acco unts receivable gen erate reve nue, but not in cash in come tax, and realiz ing cash p ayme nt must on time.Cash the distribution of the profits.

27、Also exist such problems. In addition, the cost of the management of accounts receivable and accounts receivable recycling costs will accelerate enterp rise cash outflows.The bus in ess cycle has in flue nee on enterp rise. Op erat ing cycle from obta in inven tory to the sales that inven tory and w

28、ithdraw cash this time so far. Op erat ing cycle depends on inven tory turno ver days and acco unts receivable turno ver days, the bus in ess cycle is comb in ed. From that. Un reas on able acco unts receivable existe nee, make bus in ess cycle exte nded, affected the enterp rise cap ital circulati

29、on, make a lot of liquidity precipitation in non-productive link. Cause enterprise cash shortage, in flue nee salaries and raw material pu rchas ing, serious imp act on the enterp rise no rmal p roduct ion and op erati on.In creased receivables man ageme nt p rocess. Error p robability, brings to th

30、e enterp rise enterp rise to face the additi on al loss acco unts receivable acco unt, p ossibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility un clear. Acco unts receivable con tract, Ta

31、iwa n about, commitme nts, the formalities of exam in ati on and appro val of such material scattered, lost may make the enterp rise has happened on the acco unt receivable un able to receive the full recovery of rep ayme nt, the on ly p artially withdraw through legal means. Can recover, but due to

32、 material not whole and cannot be recovered, un til eve ntually form the enterp rise assets loss.4. T0 stre ngthe n the man ageme nt of acco unts receivable methodComp rehe nsive comb, and establish material p arameter. For enterp rise all kinds of receivables launch a comprehensive system of comb,

33、queuing, check the work. Because in past econo mic activity bus in ess mi nority, i nefficie nt p atter n. Hard to ada pt to the market economy requireme nt, the law of devel opment in the in creas in gly fierce market competition gradually be eliminated, the enterprise is in production, BanTin gCha

34、 n, failed state, has formed a wides pread acco unts receivable acco unt for a long (most age 3 years), former party leave the state of operation and the debtor cha nges etc. Phenomenon, to clear a check in crease the difficulty. Workers should browse a large nu mber of orig inal docume nts, traced

35、back to carefully each in dividual acco unts receivable from the n ature, time, happened conten ts, amount. Accord ing to zhang age, systems, area and the possibility of recovery of accounts receivable are classified. Carefully an alyzed collecti on verify each sum of money and amount. And this syst

36、em, more likely way back near the door check account receivable; Way to outside the system, and is un likely to far back of receivables through tele phone enq uiries, enterp rise sent a letter, lawyers sent a letter way to un dertake check ing: some not so clear acco unts receivable multilateral bug

37、 verificati on. Please go back to the orig inal sales personn el, age nt help check to en sure that the data obta ined by the accurate, reliable and accurate data collected in the visiting for the future of writte n-off receivables smoothly p rovide effective legal evide nee. More imp orta ntly, wit

38、h the debtor writte n-off receivables personnel and check acco unts concerning the debtor family reside nee, op eratio n sites, prop erty status, in come level made a comp rehe nsive and detailed un dersta nding, and accord ing to the comma nd of the debtor to evaluate solve ncy debt-re paying po ss

39、ibility. Judge, lock key goals for the n ext great writte n-off receivables smoothly and lay the foun dati on.Multi-pron ged app roach.we great effort, i ncrease. After the prep arati on work or do. Accounts receivable written-off receivables entered the substantial "punish collect" crucia

40、l stage. In actual work, in order to give attention to collect the magn ifice nee of the enterp rise with ben efit, one of the debtor to classify, differe nt prop erties an alysis of the debtor to adopt targeted collect method, in order to make the whole writte n-off receivables achieved good effect

41、. The debtor to bus in ess clie nts. To possess management qualification, sound system, assets in good condition of customers, after con sultati ons com muni catio n with the other, try to take groovy gatheri ng way, so that both the collect kee p good bus in ess coop erati on relati ons; But for ma

42、licious Ion g-term default behavior, used first lawyer in dema nd for collectio n, corres pondence is inv alid cases, still choose be rep rese ntative of the debtor to court, apply for a court for compu Isory executi on. In the majesty of the law, the other group of a deterrent to repay the debtor w

43、ill repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system in side worker due to ill ness, life difficult, and many other reas on formed non-bus in ess temporary loa n, first of all, issued a docume nt,

44、clearly sti pu lates that deadli ne rep ossessed; Secon dly, a large amount of arrears. In deed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide sec ond month in salary charged or deduct; Fin ally, the internal to laid-off empio yees and have extra-large dis

45、ease worker, its economy is really difficult to repay embarrassme nt. In a huma ne treatme nt, offer certa in debt relief. Such already make whole writte n-off receivables reach the exp ected effect, also can let laid-off workers to their real challe nges orga ni zati on care. Adop ti ng property p

46、reservati on measures. In the actual collect process. Often encounteredsome have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can coop erate actively court on the debtor's prop erty imp leme nt p reservati on, making cdoin court, un der the

47、 help of the releva nt acco unting un its and in dividuals to imp ose preservation of property. For property preservation at the same time. Appoint our wealth pipe cen ter visit regularly the obligor, closely watchi ng the debtor whereabouts, understand their property status. Once found the debtor r

48、eimbursement conditions mature, immediately no tify the court, sus pend the property p reservati on, reactivated cases. App lied to the court for compu Isory executi on withdraw arrears.Establish customer credit system. Strict credit bus in ess formalities for exam in ati on and appro val from years

49、 of writte n-off receivables acco unts receivable see. A few enterp rises in exp erie nee in creased sales p ush credit sales p olicy. Did not establish a compiete customer credit system, to the customer assets status, reimburseme nt ability, finan cial situati on, the credit rat ing don't know

50、much. Eve n after receivable formatio n. Find the debtor to punish freque ntly occurred. There are a few enterp rise to the customer credit con diti ons are too broad. Credit appro val rights too scattered, sometimes a sales personnel can decided to sell on credit bus in ess formatio n. Cause some c

51、redit rati ng is low customers easily get credit, in creas ing the risk of bad loa ns.Earnestly impiement post responsibility system, strict appraisal, rewards and puni shme nts and tren cha nt.Some enterp rise although also established a comp aratively perfect accounts receivable credit sales, mana

52、gement, a great responsibility and in ternal con trol system, but in actual work but become a mere formality, non-exist ing. Cause the enterp rise internal respon sibility un clear, the reward is unknown situatio n. To a certain extent, encourages the formation of large receivables, increasing the o

53、p erati ng risk of an enterp rise. So only with a good set of system does n't solve all the problems in the practical work, the key still need to implement these system will reach the desig nated p ositi on, achieves truly in the bud.Foreign source: Friends of the accounting, in 2009 (30) 84 85企

54、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(kuò)大銷售、增加企業(yè)的競爭力、減少庫存、降低存貨 風(fēng)險(xiǎn)和管理開支等的需要，在 EI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(xiàng)重要的、風(fēng)險(xiǎn)較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一個(gè)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)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(qiáng)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(xiǎn)應(yīng)收賬款是企業(yè)一項(xiàng)重要的、風(fēng)險(xiǎn)較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一 個(gè)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)

55、營成本，使一些企業(yè)不同程度地陷入了財(cái) 務(wù)危機(jī)。一、應(yīng)收賬款的作用擴(kuò)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(shí)際上是向顧客提供了兩項(xiàng)交易，向顧客銷售產(chǎn) 品以及在一個(gè)有限的時(shí)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(xiǎn)和管理開支企業(yè)持有產(chǎn)成品存貨.要追加管理費(fèi)、 倉儲費(fèi)和保險(xiǎn)費(fèi)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(shí)，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)

56、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(cái)務(wù)會計(jì)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(xiàng)。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(xiàng) 目核算的款項(xiàng)也納入該項(xiàng)目，造成應(yīng)收賬款核算的不實(shí)。應(yīng)收賬款中的呆壞賬確認(rèn)不及時(shí)，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(xiàng)的確認(rèn)不夠及時(shí)，多年形成的應(yīng)收賬款

57、在賬上長期掛賬， 有的已經(jīng)根本無法 收回，該計(jì)提壞賬準(zhǔn)備的也不計(jì)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(cái)?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(jì)劃經(jīng)濟(jì)的思想觀念，這些人對市場經(jīng)濟(jì)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(shí)際工作中往往是說的多、做的少。思想還沉 醉于生產(chǎn)經(jīng)營這個(gè)中心，沒有把如何做好經(jīng)營理財(cái)放在首位， 沒有做到企業(yè)管理 以財(cái)務(wù)管理為中心。財(cái)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

58、量的應(yīng)收賬款，也不積極從加強(qiáng)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(shí)際狀

59、況被掩蓋.影響企業(yè)的生產(chǎn)計(jì)劃、銷售計(jì)劃等，無法實(shí)現(xiàn)既 定的效益目標(biāo)?？浯笃髽I(yè)經(jīng)營成果。由于我國企業(yè)實(shí)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(shí)現(xiàn)現(xiàn)金流入。會計(jì)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(shí)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(xiǎn)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(yùn)用有限的流動資金來墊付各種稅金和費(fèi) 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(shí)際收到現(xiàn)金，流轉(zhuǎn)稅是 以銷售為計(jì)算依據(jù)的，企業(yè)必須按時(shí)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(fèi)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(shí)現(xiàn)，而交納所得稅必 須按時(shí)以現(xiàn)金支付?，F(xiàn)金利潤的分配。也同樣存在這樣的問題。另外，應(yīng)收