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BestPracticeFinancialProcesses:

AccountsReceivableAccountReceivable-BestPracticeObjectivesAccountsReceivableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsToensurecustomerpaymentsarereceivedefficientlyandeffectivelyforgoods/servicesdelivered,withintheagreedtermsandconditionsTomanagecreditriskefficientlywithoutcreatingunnecessarydelaysinthesalescycleTomaintainacompleteandaccuratestatementofoutstandingdebtorsToprovidecompleteforecastinformationtoassistthemanagementofshort-termcashrequirementsCentralisedprocessingEconomiesofscaleCustomerfocusEstablishcreditlevelsIssuesalesorderIssueinvoiceMonitorcreditCollectcashProceduresmanualAuthorisationValidation/matchingCreditcontrolCostperinvoiceCreditnotespercentageCostperpaymentreceivedDaysdebtoutstandingIntegratedwithsalessystemAutomaticmatchingElectronicreceiptsCustomerrelationsLegalframeworkawarenessCreditmanagementAccountsReceivable-BestPracticeFeaturesProcessFeaturesFormalcreditchecksappliedtoallnewcustomerswithin24hoursusingcreditbureauMonitorcreditstatus/termsonregularbasisCustomeraccountmanagersprovidedwithuptodatecreditstatusTreasurypolicysetonlateandpromptpaymentsAuthoritylevelsclearlydefinedCreditpoliciesdefinedandagreedTermsandconditionsagreedwithcustomersConsolidatedperiodicinvoicingforhighfrequencyshipmentsBankremittancenoticesissuedwithsalesinvoicestofacilitatereconciliationSelfbillinginvoicesbyhighvolumecustomersConsideroutsourcingregularinvoice/paymentegutilitiesRegularreviewofinvoicequeriesandcreditnotesReconciliationofARbalancestoGLcontrolaccountsonaregularbasisCreditinsurancearrangementsevaluatedperiodicallyCustomeraccountmanagersresponsibleforsalesandcashcollectionConstantmonitoringofdebtordays,dailycollection,ageingofdebtCustomercontactrecordsmaintainedOutsourcecashcollectionwhereappropriateDetermineandreportoncredittargetsMonitoroverduedebtsandtakeactionwithinagreedpolicyEstablishcreditlevelsIssuesalesorderIssueinvoiceMonitorcredit/collectcashSalesorderspreparedusingpricingdatabasewithpricingprofilesforproductsandcustomersNoorderprocessedwithoutvalidcustomerPOreferenceDeliverynoteactsasinvoiceforlow-frequencyshippingsA尸c初c品o經(jīng)u不n變t偷s奧R牲e麥c宮e赤i灑v獨(dú)a款b奴l纏e吉-歇B福e蹤蝶s澇t瓜P糾r御a慎c襲t痰i揪c豈e鳳F臭e地a趴t燦u扣r絨e瓣sE貼s燥t碌a謎b撕l偷i練s條h弊c模r孫e念d晝i飄t洪l巖e糞v緞e各l厚sI守s煩s殲u騙e黑s泄a貸l減e瘋s畝o完r氏d沃e倒rI拜s舉s儀u崇e頭i宴n綱v釀o朱i質(zhì)c舟eM朱o鑄n蠟i牧t俘o膝r中c烈r姿e歉d售i艇t承/卵c該o晌l選l柳e聚c概t遺c咸a尊s冶hS棕y羅s菜t嘴e部m謊F德e窗a匠t械u膚r瞎e茄sC摸o抵n鐘s巖o命l尤i見d圖a氣t頭e狹d扁c癢r憑e珍d奏i山t球p泄o蓮s詳i啟t悠i鈴o來(lái)n好f亡o學(xué)r爹g育r悶o謙u結(jié)p鉆o昌f歉c啞u辰s器t持o才m寸e切r雹sS敞y刷s命t役e京m烏p訪r暗o檢v絡(luò)i倆d加e瘡s袋o望n債-跟l即i謀n樸e漁c賭u桂s戲t州o煉m靠e叛r倡p筑a聲y向m垂e悟n碧t祖h階i丟s碌t景o結(jié)r追y域a鑒n賺d括t套e劣r券m惜sU蛇s世e徒o源f地w礙o西r塞k畫f鼻l角o冠w朋s俊o租f梁t強(qiáng)w趕a簡(jiǎn)r拜e爐t海o限m聽o難n籍i垃t亦o排r今p巡壽r賤o榴c宣e剝s悄s稻a籍n兆d計(jì)h換e奴l麻p占r型e到s藍(lán)o靈l弊v謝e緩q仿u揮e袋r舞i認(rèn)e剖sS描t滲a始n極d扮a熄r纖d卡c呢r擁e窮d爐i嘩t魔c仿o賄n芒t繞r沒o朝l那r弟e承p店o辯r咽t斜sC盜o抄m闖m階o附n其S乖O(shè)煌P師a取n低d紐奉A(yù)奇R縱c估u穩(wěn)s坐t稠o壓m罪e情r腔d織a俱t逗a陽(yáng)b見a急s濾eI野n訂v授o文i筐c量e撓s亂a渾u雁t后o痕m視a紋t輕i虹c犧a繼l股l固y報(bào)g掌e騎n命e訊r友a(bǔ)哭t內(nèi)e遼d執(zhí)f螺r弱o究m枝S鋒O墻P柱a穩(wěn)n晨d攝s移h弦i寧p得m互e該n嘆t晌d拔a四t蠢aS版e擺l蹄f護(hù)b釘i震l秀l遍i設(shè)n探g吉i證n曠v悉o遞i類c峰e(cuò)端s賴a襲u尺t盟o茅m帝a寸t吉i鵝c銀a慢l濱l影y蹤蝶m銷a穴t夜c漆h株e難d垂t她o脫c業(yè)u背s射t份o劑m預(yù)e筑r招o貴r復(fù)d魯e歡r筍sM積u萌l因t竹i掛c置u鴨r法r訴e奏n經(jīng)c訴y稍i是n枕v氧o棉i銷c桿e集sA抽u銜t句o榜m穩(wěn)a鵲t乘i幕c警c館o蔑m棵m留i徑t食m手e斜n燈t情a吃n航d菌a攪c般c量r聾u慘a可l鮮sA皆u(píng)膝t溫o糕m爺a顆t即i懷c堪r躲e幻玉c覽o繡n田c覽i檢l仁i屈a冬t惰i談o墨n國(guó)f扮a粥c仆i闊l伶i冷t灣i甘e晉s死b馬e蟲t刺w樂e期e永n館i敲n醒t蜓e聞g賭r卸a淘t祝e咽d摟S叼O賠P凡A堂R伶a胞n造d倘G奪L再s令y長(zhǎng)s久t膜e舒m嘩sS參O茅P饅l搜i穩(wěn)n席k陽(yáng)e沒d飄t腸o礙d嚇e善b準(zhǔn)t歪o營(yíng)r至s學(xué)l利e湯d紗g飄e倉(cāng)r戲t乓o榜e棚n尊s末u旁r動(dòng)e鹽c胸u奪s羨t危o足m廈e懶r役c瞇r尸e挖d搬i窯t農(nóng)l數(shù)i依m(xù)角i逐t顫s娛n蕉o開t乖e趴x泛c館e債e久d緩e圖dS劣a敘l使e鈔s辮d懷o奧c竄u耽m披e上n她t寬s丙s營(yíng)e朋n殖t克v音i霜a器E洲D(zhuǎn)午I昨f躁o葵r插a卵l動(dòng)l挨m壇a牽j惠o肺r凈c捕u慮s缺t詞o敗m眾e緊r蒼sI雪n考t們e屢g倍r愚a芹t驢e絲式d匆o粘r自d民e凍r奏&摟b鬼i浩l卻l譯i蒙n葉g工s擋y惡s獅t懇e升m秩s癢a鳥v秒a錯(cuò)i不l代a書b遍l紡e防o待n兄l診i雪n京e不&裁h僚a散r炮d猜c妨o窄p驕y(cè)P駁a繼y篩m震e絕n坦t廉s君r停e細(xì)c庸e嚇i季v隸e抽d顏e勸l址e離c攏t竟r妖o具n嘆i青c蘇a叢l寫l孕y扭w終h躺e配r勇e翼p搶o森s販s湖i樹b慮l說(shuō)eA瞧u遙t憶o盤m泉a更t鋤i販c委m腳a災(zāi)t襯c支h穗i蒙n聞g鉤o酷f潑p刷a哭y振m票e距n層t慢s眉t兼o斯i研n賴v閘o訊i欠c挑e拒sO喊n衡-偵l都i樓n垂e躲d璃i澇a項(xiàng)r史y毀f不a馬c椒i墾l拐i役t驚y來(lái)t伐o片m溉o債n狗i光t膠o復(fù)r午c多a保l將l腫sA茅u按t踩o恨m份a闊t念i魚c忌f躬l蠢a簽g本g荒i層n謎g粥a捏n席d勞r訴e喉p冊(cè)o隊(duì)r附t掃i湊n蝕g家o速f泳h川i尋g盼h魚r寇i蜓s蠢k州a魄c屠c乖o錫u市n章t勉sA眾u簽t混o筒m運(yùn)a僻t外i搬c銷d網(wǎng)u閑n籠n刪i缺n國(guó)g耽l赴e售t飾t蠢e蜂r落s奇i薄s職s撥u纖e吐d為w另i吳t暖h橋i完n寄a民g挽r辨e司e粒d攪t警r樸a偶d商i快n露g吼t氏e拉r垃m降sI鄙n痕t酷e恨g腳r嬌a銳t攤e軋d稿s甩y醒s型t蕩e適m繡s媽t鉆o肢f剝a淺c梢i吹l筑i灘t里a縱t絨e證c泡u煤s大t旅o止m漲e腦r烤q佛u樸e弱r危y篇h絲式a拾n笛d典l售i素n濱gF爪o樂r污e握c笨a候s集t晃c球a億s仙h箭r侵e頓c廢e徑i詳p獎(jiǎng)t鋪s逢a擔(dān)v犁a缸i綱l憤a汪b蓮l反e機(jī)f限o眨r疫t弄r醒e秧a軋s汁u碌r墓y灘p震u路r皆p洽o恨s理e穩(wěn)sA潮c裳c刻o奮u繡n最t潑s枯R者e巾c之e叮i酒v訓(xùn)a葛b滅l逼e麻-詢T確r沖e島n勵(lì)d川sF孤r番o梳mT勁oS香e化p鮮a牽r鑒a箭t戶e風(fēng)A造R匠m穴o陡d捕u佛l突eP葵a等y取m暢e抽n茫t膜b春y絞c買h翼e祖q稱u裝eC司o嬸m輔p敲l勢(shì)e欣x怠/曬v欲a柔r敵i倍a梳b格l員e并t壩r僵a跑d財(cái)i榴n舒g蒙t梅e胃r鴿m嬌sM監(jiān)a舒n嘆u愈a抄l哲m發(fā)a赤t善c電h妄i堅(jiān)n屑gP傘e熄r叨f剝o卷r左m峽e變d硬b京y女F它i饑n孩a跑n牛c磁e取d來(lái)e拋p可a鄭r傲t抄m鎖e挪n壟tI醉n悉t身e避g框r鄙a睡t舍e殲d覺s侮y薦s韻t舌e批m延sE慨l臣e裳c昆t雞r仁o燒n使i拍c孩p皮a健y象m滾e葉n市tC逢o筑m而m勝o糕n拆t扶r劣a著d司i毯n后g號(hào)t糞e誕r垮m餡s簡(jiǎn)f保o雞r阿a紫l琴l餅c尚u斗s根t傅o問(wèn)m唯e乖r修sA拜u硬t諒o踢m趴a營(yíng)t脾i釀c直m遺a坊t筋c授h侵i掘n澆gS庭h貫a駱r薄e酸d做o堡r瘦o奴u鳳t愈s刪o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