財務(wù)會計論文應收賬款外文參考文獻

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 in

2、 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 management

3、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 importan

4、t, 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 to di

5、fferent 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 customer

6、s 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.Reduce

7、 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 inventory mor

8、e 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. AmountsEnterpri

9、se 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 enterprise

10、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 the ap

11、pearance 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 SiZha

12、ng has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.Becausesome of the managersand oper

13、ators enterprise financial management consciousnessand 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 peop

14、le to the market economy can't say don't understand, also cannot say don't 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 fi

15、nance the primacy, 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 configuratio

16、n and mobilize. 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 t

17、he funds.3 .The 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 establishe

18、d, this not up 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 shareholde

19、rsdividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passeswill influence enterprise capital turnover. Which led to the enterprise actual operation situation veiled. Influence enterprise production plan an

20、d sales plan, etc, can't 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 p

21、rofit increase does not mean that can meet the schedule of realizing cashinflows. 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

22、actual loss of 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.Speed

23、ing up the enterprise's 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 enterprise's cash outfl

24、ows, main performance for: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 con

25、struction tax, inevitable 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 acc

26、ounts receivable and accounts 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 a

27、nd accounts receivable turnover 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, influe

28、nce salaries and raw material 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, accou

29、nting errors can prompt understanding 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

30、happened on the account receivable 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 recei

31、vable methodComprehensive 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

32、 of development in the increasingly 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.

33、Phenomenon, to clear a check 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 ac

34、counts receivable are classified. 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 lett

35、er, lawyers sent a letter 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 fut

36、ure of written-off receivables 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

37、 according to the command 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

38、 receivables entered the 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

39、to make the whole written-off receivables 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

40、good business cooperation relations; 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 grou

41、p of a deterrent to repay the debtor 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, fi

42、rst of all, issued a document, clearly 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 an

43、d have extra-large disease worker, its 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 pr

44、operty preservation measures. In the actual collect process. Often encounteredsome have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can cooperate actively court on the debtor's property implement preservation, making cdoin court, under the

45、 help of the relevant accounting units 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 reimburs

46、ement conditions mature, immediately notify 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 rece

47、ivables accounts receivable see. A few 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 don't know much. Even after receivable form

48、ation. Find the debtor to punish frequently 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 c

49、redit, increasing the risk of bad loans.Earnestly 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

50、system, but in actual work but become a mere 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

51、system doesn't solve all the problems in the 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企業(yè)應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 風險和管理開支等的需要，在 日常

52、的經(jīng)營活動中產(chǎn)生了應收賬款。應收賬款是 企業(yè)一項重要的、風險較大的流動資產(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。由于應收賬款的重要，筆者針對一些應收賬款管理和核算上存在 的問題，指出應收賬款管理不善的弊端，并提出一些加強應收賬款管理的做法?！娟P(guān)鍵詞】應收賬款；壞賬準備；經(jīng)營風險應收賬款是企業(yè)一項重要的、風險較大的流動資產(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收賬款的存在， 嚴重影響 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

53、 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)持有應收賬款，則無需上述支出。因此，當 企業(yè)產(chǎn)成品存貨較多時，一般都可采用較為優(yōu)惠的信用條件進行賒銷， 把存貨轉(zhuǎn) 化為應收賬款，減少產(chǎn)成品存貨，節(jié)約相關(guān)的開支。二、應收賬款在管理上存在的問題應收賬款的涉及面廣、數(shù)額大、年限長。企業(yè)對應收賬款的核算不規(guī)范。按照國家財務(wù)

54、會計制度的規(guī)定.應收賬款是 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)沒有嚴格按照這一規(guī)定核算企業(yè)的應收賬款.致使有些不應在該項 目核算的款項也納入該項目，造成應收賬款核算的不實。應收賬款中的呆壞賬確認不及時，給企業(yè)造成虛增資產(chǎn)的假象。由于企業(yè)對 應收賬款疏于管理，特別是有的企業(yè)還把應收賬款作為調(diào)節(jié)利潤的手段。因此在對應收賬款的呆死賬的確認上就存在些問題。 主要是對已經(jīng)形成呆死賬的應收 款項的確認不夠及時，多年形成的應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

55、觀念。 對應收賬款缺乏有 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)有的資源和資金進行有效的配置和調(diào)動. 致使企業(yè)產(chǎn) 生了大量的應收賬款，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、應收

56、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)所得稅預繳。如果涉及跨年度銷售收入導致的應收賬款。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). 進而 導致企業(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?？浯笃髽I(yè)經(jīng)營成果。由于我國企業(yè)實行的記賬基礎(chǔ)是權(quán)責發(fā)生制（應收應

57、付制）。發(fā)生的當期賒銷全部記入當期收入。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)按照應收賬款余額的百分比來提取壞 賬準備，壞賬準備率一般為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備，會給企業(yè)帶來很大的損失。因此，企業(yè)應收賬款的大量 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。應收賬款帶來銷售收入.

58、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。也同樣存在這樣的問題。另外，應收賬款的管理成本、應 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。不合理的應收賬款的存在，使營業(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