我是一名应收账款会计，想请教一下大家应收账款会计工作计划怎样写呢？谢谢_百度知道
我是一名应收账款会计，想请教一下大家应收账款会计工作计划怎样写呢？谢谢
最好就是麻烦大家帮我详细点列出来，急需，谢谢大家了
我有更好的答案
就是你啥时候，把钱给收回来
其他类似问题
为您推荐：
应收账款的相关知识
等待您来回答
下载知道APP
随时随地咨询
出门在外也不愁 上传我的文档
 下载
 收藏
该文档贡献者很忙，什么也没留下。
 下载此文档
正在努力加载中...
会计专业毕业论文-论企业应收账款管理
下载积分：700
内容提示：会计专业毕业论文-论企业应收账款管理
文档格式：DOC|
浏览次数：1|
上传日期： 00:34:21|
文档星级：
该用户还上传了这些文档
会计专业毕业论文-论企业应收账款管理
官方公共微信寻一篇财务方面的英文论文thoughts on the management of accounts receivable（应收账款的管理的思想） 以上是题目,要求一千五到两千字,_百度作业帮
寻一篇财务方面的英文论文thoughts on the management of accounts receivable（应收账款的管理的思想） 以上是题目,要求一千五到两千字,
寻一篇财务方面的英文论文thoughts on the management of accounts receivable（应收账款的管理的思想） 以上是题目,要求一千五到两千字,
　　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　　---------------　　下面是这个论文的英语----　　Strengthen the management of accounts receivable and enhance the competitiveness of enterprises　　Accounts receivable is an enterprise product or service because of credit and the formation of receivables, liquid assets is an important item. With the development of the market economy, the introduction of commercial credit, business accounts receivable increased the general level of accounts receivable management business activities has become an increasingly important issue.　　First, the functions of accounts receivable　　Accounts receivable function is its operation in the production process. There are some aspects:　　1, the expansion of sales, an increase of the competitiveness of enterprises. Comparison of intense competition in the market, the credit is to promote the sale of an important way. Business credit is to provide customers with the two transactions: selling products to their customers as well as in a limited period to provide funds to customers. Monetary tightening in the market weakness, lack of funds, the credit has a more visible role in the promotion of sales of new products, develop new markets and more significant.　　2, reduced inventory, reduced inventory risk and management costs. Finished goods inventory held by businesses, to the additional management fees, expenses such as storage the contrary, holders of accounts receivable business, you do not need the above-mentioned expenses. Therefore, when the finished goods inventory business more generally can be a more favorable credit terms to credit, the inventory into accounts receivable to reduce finished goods inventory, conservation-related expenses.　　Second, poor management of accounts receivable of the drawbacks of　　1, reduces the efficiency in the use of corporate funds, so that enterprises declined. Given the logistics and cash flow are inconsistent, the issue of commodities, sales invoices out, money can not sync recovery, while the sales have been set up, this is not paid back the recorded sales is bound to have no cash inflow arising from the sale of the business profit and loss, During the year sales and income taxes paid in advance, in the case of-year sales result in accounts receivable, current assets can be advanced enterprises have an annual dividend to shareholders. Enterprises due to the above benefits arising from the pursuit of the surface of the pad and the advance payment of the tax dividend to shareholders, taking up a lot of liquidity, with the passage of time will affect the capital flow, which led to the actual situation of business was overshadowed by the impact of production plans, sales plans and so on, can not achieve the efficiency goal.　　2, exaggerated the results of business operations. As a result of China's enterprises, the accounting is based on an accrual basis (accrual basis), the occurrence of the current credit all revenue credited to the current period. Therefore, on account of the increase in profits does not mean that the cash inflow will be materialized. Enterprise accounting system in accordance with the percentage of accounts receivable balances to extract the bad preparation, bad debt reserve rate is generally 3% -5% (except for special business). If the actual extraction of the bad debt bad debt a loss of more than prepared to give a great deal of loss of business. Therefore, the existence of a large number of receivables, inflated the book's sales revenue, to some extent exaggerated the results of business operations and increase the risk of the cost of the enterprise.　　3, accelerated the outflow of corporate cash. Although credit to enable businesses to generate more profits, but has not really enable enterprises to increase the cash inflow, but the enterprise had to use our limited working capital to advance a variety of taxes and costs, to accelerate the company's cash outflow is mainly as follows:　　(1) business turnover tax expenditure. Bring sales of accounts receivable, not cash is actually received, turnover tax is calculated on the basis of sales, the companies must pay on time and in cash. Turnover tax paid by enterprises such as value-added tax, business tax, consumption tax, resource tax and city taxes will inevitably increase as sales increase.　　(2) income tax expenses. Accounts receivable arising from the profits, but did not achieve the cash, and pay income tax on time must be paid in cash.　　(3) the distribution of cash profits, there is also such a problem, In addition, the cost of accounts receivable management, cost recovery, accounts receivable cash outflow will be accelerated.　　4, an impact on the enterprise business cycle. Business cycle that is made from the sale of inventory to stock, and to recover the cash so far this period, the business cycle, depending on the number of days inventory turnover and receivables turnover days, business cycle and between. This shows that unreasonable existence of accounts receivable to extend the business cycle, affecting the capital cycle, so a lot of liquidity in precipitation in non-production areas, resulting in cash shortages, the impact of payment of wages and raw materials purchase, has seriously affected the normal production and operation enterprises.　　5, an increase of accounts receivable management process in the error probability of additional losses to the enterprise. The face of complex enterprise accounts receivable, accounting errors difficult to detect, unable to understand the dynamics of receivables and other receivables business details, resulting in responsibility is not clear, the contract accounts receivable, contract, commitment, approval procedures, such as the scattered data, lost business may have occurred in the accounts receivable can not be collected on time and on time to recover, the only part of the total recovery of the recovery, through the legal means to recover, but as a result of incomplete information can not be recovered until to the final form of the loss of enterprise assets.　　Third, accounts receivable management objectives　　For an enterprise, the existence of accounts receivable is a continuum of production and marketing enterprises on the one hand, it would help to promote sales, increase sales revenue, and enhance competitiveness, while at the same time wish to avoid accounts receivable the existence of the business cash flow difficulties, drawbacks such as bad debt losses. How to deal with and solve the problem of confrontation and reunification is the management of corporate accounts receivable goals.　　Accounts receivable management objective is to formulate a scientific and rational accounts receivable credit policy and credit policy in such an increase in sales earnings and the use of such a policy is expected to take to make trade-offs between the cost. Only when the increase in sales profit of more than the increase in the use of this policy when the cost to implement and promote the use of this credit policy. At the same time, accounts receivable management companies also include the prospects for future sales and market forecasts and judgments, and accounts receivable security investigation. Good prospects such as business sales, accounts receivable safety can be further relaxation of its receivables credit policy, the expansion of credit volume, to obtain greater profits, on the contrary, should have a strict credit policy, or the creditworthiness of different customers appropriate adjustments to ensure that enterprises get the most income, and so may minimize the loss.　　Accounts receivable management business focus is on the basis of the actual operation of enterprises and customers to develop the credibility of the situation of enterprises reasonable credit policy, which is an important financial management forms an integral part of corporate management to achieve the purpose of accounts receivable must be a reasonable strategy for the development of the policy.　　Fourth, the company accounts receivable solutions to the problems　　Management of accounts receivable to do good, first of all, should be established to improve the accounts receivable management system. Accounts receivable credit management policy is a key component of the system, including credit standards, credit terms and collection of three aspects of policy. Credit standards is agreed to provide commercial credit made by the basic requirements. Usually expected loss rate of bad debts as a criterion. If the business more stringent credit standards, only a very good reputation, a very low rate of bad debt losses of the users to give credit, it will reduce bad debt losses, reduce the opportunity cost of accounts receivable, but this may not be conducive to the expansion of sales, and eve the contrary, if the payment of credit standards, although it will increase sales, but will be a corresponding increase in bad debt losses and the opportunity cost of accounts receivable. Refers to corporate credit conditions require users to pay for credit is subject to a condition, including the credit period, discount and cash discount period. Credit period is provided for users to pay a maximum time period of the discount provided for the user can enjoy time cash payment discount, cash discount is a solid advance in the user shall be given preferential treatment. More favorable credit terms to increase sales, but it can also bring the opportunity cost of accounts receivable, bad debt costs, cash discounts and other cost an additional burden. Collection policy is to refer to when credit terms have been violated, business strategy to take the accounts receivable. Enterprises in a more positive if the billing policy may reduce the cost of accounts receivable and reduce bad debt losses, but to increase collection costs. If more negative accounts receivable policies, accounts receivable may increase costs and increase bad debt losses, collection costs will be reduced. Accounts receivable in the formulation of policy, should be weighed against the increase in collection costs and reduce the opportunity cost of accounts receivable and bad debt losses between losses. The credit policy should be reasonable to credit standards, credit terms, collection policies, to consider comprehensive changes in the three sales, the opportunity cost of accounts receivable, bad debt costs and costs of collection.　　According to accounts receivable management system, for analysis of accounts receivable in the enterprise of the issues found in the corresponding solutions to the recovery of accounts receivable in the problems the company's funds to speed up the cycle, to improve the efficiency of the use of funds to achieve enterprises are to be achieved.　　1, to enhance day-to-day accounts receivable management　　In day-to-day management of accounts receivable work, not enough has been done in some detail, for example, the user of the credit analysis, aging analysis, such as table. Specifically, can do a good job in the following aspects of day-to-day management of accounts receivable of work: (1) a good foundation for basic records, understand the user (including subsidiaries) of the timeliness of payments, based on work records, including business-to-users credit conditions, the date of the establishment of credit relationships, the user of the time of payment, the amount currently in arrears, as well as changes in credit ratings, such as users, companies only have this information in order to take appropriate and timely response. (2) to check whether the user credit limit exceeded. Enterprises to provide users with a credit for each business, we must check whether there are more than the record of the credit period, and pay attention to test whether the total debt owed by the user breaking the credit limit. (3) keep track of the debt over the credit period, the user is due to closely monitor the increase or decrease debt dynamics, in order to take timely measures associated with the users to remind them of their payment as soon as possible. (4) analysis of accounts receivable turnover and average collection period, to see whether the normal level of liquidity, businesses can, through the indicators, with the previous practice, is now planning and compared to the same industry in order to evaluate the management of accounts receivable achievements and shortcomings of, and amendments to the credit conditions. (5) study the situation of non-payment, inspection of accounts receivable by the percentage of non-payment, that is, the rate of bad debt losses to determine whether the enterprise's credit policies should be changed, such as the actual bad debt loss rate is greater than or less than the expected loss rate of bad debts, enterprises must look at whether credit standards are too strict or too lax credit standards in order to amend. (6) is an aged analysis of the preparation table to check the actual occupation of accounts receivable days, to recover its supervision of enterprises through the preparation of aging analysis table, which is understood that the number of credit during the period are still in arrears, should be timely monitoring, the number of arrears for more than a credit period, the length of time to calculate what percentage of each of the funds, it is estimated that the number of bad debts would cause, if the majority of extended enterprise should check their credit policy.　　2, to strengthen the management of accounts receivable after　　Accounts receivable management, including the work of the following two parts: (1) determine the reasonable collection procedures, accounts receivable collection procedures in general as: letter to inform, Telegraph and Telephone Fax collection, sent to interview, resort to the law, in taking legal action should be considered before the principle of cost-effectiveness, the following situations when you do not need to prosecute: the cost of litigation over the amou customers can write-off of debt customers the amount of debt not to prosecute the enterprise may
the prosecution withdrew the accounts limited possibility. (2) determine the reasonable collection methods. If customers do encounter temporary difficulties and to make a comeback through the efforts of enterprises to help them ride out the storm in order to recover the receivable, the general practice of accounts receivable for claims re: farmers to accept the market price of arrears below the amount of debt non-mone change in the form of debt for the "long-term receivables" to determine a reasonable rate, agreed to debt service users to d modify debt terms, to extend the payment period, and even reduce the principal amount, r in the common economic interests, driven by the claims into the user's "long-term investment" to help start the loss-making enterprises to achieve the purpose of recovery. If the customer has reached the limits of bankruptcy, it should be a timely manner to the court, with a view to be part of bankruptcy settlement. Deliberately default on the payment for the collection, the options are: compass hardware and software operation method.　　3, accounts receivable accounting methods and management system　　Accounts receivable subsidiary accounts in arrears accounted for 60.42% of the total, to strengthen internal financial management and monitoring, improve accounting approaches and accounts receivable management system, to resolve inter-company accounts with a subsidiary of recovery, the following several aspects from a number of recommendations are given: (1) strengthen the management and monitoring functions, in accordance with the principles of financial management of the internal check. The company set up under the Ministry of Finance in the financial monitoring group led by the Finance Director to configure full-time accounting staff, responsible for marketing and monitoring of accounting transactions for all accounts receivable for each analysis and accounting, to ensure that accounts receivable in line with norms of the operators at the same time part of the requirements and procedures so that systematic standardization of business activities. (2) improve internal accounting methods. Sales, respectively, for different services, such as purchases of the distributors with direct sales operations, sales offices and sales outlets, the company supply and trading company with the money owed to the company which occurred between the units against the sales business, product returns, etc. , respectively, using different accounting methods and procedures to show the difference and take the appropriate management. (3) accounts receivable and is responsible for the implementation of life-long responsibility of the person first. Who handles the occurrence of bad business, regardless of whether the transfer of responsibility for the company, have against the parties responsible. At the same time, the responsibility of staff to carry out a clearly defined, and as a basis for performance evaluation summary. (4) regular or ad hoc basis to conduct an inspection of the marketing network for monitoring and internal audit. Due to poor management to prevent the emergence of embezzlement, corruption and issues such as funding to reduce the risk of cardiopulmonary bypass. (5) establish a sound internal control system of organization.公考,家教,作文,写作,答案,中考,高考,语文,英语,培训,教师,律师,秘书,文秘,作业,辅导
&>&&>&会计专业自考论文-浅析应收账款的风险及管理+开题报告
会计专业自考论文-浅析应收账款的风险及管理+开题报告_8700字
自学考试毕业论文开题报告
应收账款产生的原因 ....................................................................................................... 1 1.1 市场 ....................................................................................................................................... 1
1.2 信用管理体系不完善。 ....................................................................................................... 1
1.3 企业自身缺乏风险意识。 ................................................................................................... 1
1.4 企业应收账款管理不规范。 ............................................................................................... 1
第二章 应收账款存在的风险 ......................................................................................................... 2
2.1 企业营业周期的延长 ........................................................................................................... 2
2.2 资金使用率降低 ................................................................................................................... 2
2.3 企业资金流出的增加 ........................................................................................................... 2
2.4 企业风险的增加 ................................................................................................................... 2
第三章 应收账款的风险管理 ......................................................................................................... 3
3.1 赊销前控制 ........................................................................................................................... 3
3.1.1 慎重的选择赊销对象 ................................................................................................... 3
3.1.2 科学地确定赊销时间底线。 ....................................................................................... 4
3.1.3 核定赊销商品限额....................................................................................................... 4
3.1.4签订及时有效的合作协议 ............................................................................................ 4
3.2 应收账款的管理 ................................................................................................................... 5
3.2.1 建立催收责任制........................................................................................................... 5
3.2.2 建立赊销审批制度。 ................................................................................................... 5
3.2.3 加强催收力度 .............................................................................................................. 5
3.2.4按规定比例提取坏账准备 ............................................................................................ 5
3.3 应收账款的转让 ................................................................................................................... 6
3.4 允许赊购企业用物品偿还 ................................................................................................... 6
3.5 加强企业内部部门的协调 ................................................................................................... 6
论 ........................................................................................................................................... 8
谢 ........................................................................................................................................... 9
参考文献 ......................................................................................................................................... 10
浅析应收账款的风险及管理
企业销售产品的两种方式现销和赊销。随着市场经济的发展,赊销已成为企业增加产品销售、减少库存、扩大市场占有率的一种有效交易形式,但由此产生的应收账款数额也在不断地增加，导致应收账款成为企业的一项重要流动资产。应收账款问题显得日益严峻,这严重影响企业的资金周转,直接制约着企业的生存和发展。
本文从探究应收账款产生的原因着手,对应收账款风险进行定义,确定应收账款风险的衡量标准。在深入分析影响应收账款风险因素的基础上,阐述应收账款风险对企业的影响分析。最后,提出企业应收账款管理的防范对策
【关键词】应收账款； 坏账； 赊销对象
应收账款产生的原因
应收账款是企业因对外销售产品、商品和提供劳务关系及其他原因，应向购货单位或接受劳务关系的企业收取的款项，是企业在赊销中产生的债权，企业向客户赊销商品，就会产生大量的应收账款。
企业销售产品的两种方式现销和赊销。随着市场经济的发展,企业为增加产品销售、减少库存、扩大市场占有率，赊销已成为各企业的重要销售策略.
1.2 信用管理体系不完善。 目前我国信用管理体系的建立刚刚起步,有关信用管理的制度几乎是空白,进行信用管理的单位主要限于银行、证券等金融机构,企业则很少进行。而且社会信用意识也较薄弱,不少企业不重视自身的信用,恶意拖欠账款,形成恶性循环,造成信用危机。赊销是商业信用的一种,在信用环境不良的情况下,由于赊销产生的应收账款会因缺乏回收保障而产生风险。
1.3 企业自身缺乏风险意识。
从主观上我国企业管理者普遍偏重销售业绩，每个企业都会有销售目标，像年目标，季目标，月目标，并常常鼓励和督促销售部完成、超额完成指定销售额。这点在服装业尤为突出，像某服装有限公司的招聘广告就明确指出“销售提成”，“提成--零售，营业额的10个点；批发，营业额的3个点”。而大多数的企业却没有明确的条例规定赊销后的责任划分。这种偏重销售业绩的不成文的规定、这种忽略赊销风险的不成文风气，就是企业应收账款风险形成的原因。
1.4 企业应收账款管理不规范。
不少企业没有设专职机构或专职人员进行应收账款的风险管理。企业信用政策的制定不合理,日常控制不规范,追讨欠款工作不得力等都有可能导致自身蒙受风险和损失。由于交易过程中货物与资金流动的时间性差异,以及票据传递、记录等,都有发生误差的可能,所以债权债务的双方就经济
往来的未了事项应定期对账,以明确双方的权利和义务。但是诸多企业并未及时地、不定期地对账,未根据不同情况采取不同的收账政策,造成资金外流,无法正常流转。
第二章 应收账款存在的风险
2.1 企业营业周期的延长
企业的营业周期即取得存货到销售，并收回现金为止的时期。 应收账款使得营业周期延长，使得大量资金沉淀在非生产线上，这影响企业的资金循环。
2.2 资金使用率降低
赊销，表示货物已发出，货款却未到账。这势必企业的扩大再生产。据有关数据显示，目前我国企业应收账款总量大约有6万亿元人民币，占企业总资产的30％左右，而大多数中小企业资产价值的60％以上是应收账款。这势必引起资金的短缺，特别是在融资难的中小企业，直接影响企业的再生产和其他生产计划的实施。据统计，占企业总数量90％以上的中小企业深陷应收账款之困。
2.3 企业资金流出的增加
赊销并没有真正使企业现金流入增加，相反，企业不得不运用有限的流动资金来垫付各种费用和税金，如企业流转税、所得税、运输费。还有对应收账款的管理成本、收账成本都会加速企业现金流出。
2.4 企业风险的增加
1.应收账款的长期无法收回，将会使企业面临着资金链条断裂的财务风险。
2. 企业融资时，报表中的应收账款过多，将影响信用评级，带来融资风险。
3. 债务单位一旦陷入财政危机和破产，应收账款将无法收回，随之带来坏账风险。
第三章 应收账款的风险管理 应收账款的风险是指由于市场因素的不稳定性和债权、债务关系在清偿时具有不确定性,从而导致赊销企业的应收账款在回收时间和回收数额上具有不确定性。简而言之,应收账款风险就是企业持有的应收账款在未来能够回收的额度和回收时间的不确定性。应收账款回收额度上的不确定性也称之为坏账风险。应收账款回收时间上的不确定性也称之为拖欠风险,指客户超过规定的信用期限付款使企业蒙受的损失。拖欠风险累积到一定程度就会转化为坏账风险。拖欠风险和坏账风险逐年升高,利润下降,连年亏损、经营难以为继,甚至破产或被重组。大量国内外案例表明,应收账款风险吞噬企业生命力的能力是难以估量的,其后果触目惊心。因此,企业必须充分重视应收账款风险的分析和掌控,加强应收账款管理,及时、准确地分析和控制应收账款的风险,增大企业效益,最大限度地将应收账款风险降到最低程度,确保企业的可持续发展。主要措施如下：
3.1 赊销前控制
3.1.1 慎重的选择赊销对象
2008年的金融危机，致使雷曼兄弟破产、冰岛挣扎在破产的边缘、失业率屡创新高,,,,美国的次贷危机，就是这场全球性经融危机的导火线。当时美国投资银行为了攫取更大的经济利益，向没有偿还能力的人贷款，让他们购置房产,,,,有前车之鉴，企业切不可为抢占市场份额盲目发出商品。应慎重的选择赊销对象，赊销对象的经济实力大小及诚信品德优劣，直接关系到事后账款的收回。具体可以从以下几个方面实施：
首先掌握赊销对象的社会信用、信誉及其他相关信息。如企业主体及分支机构名称、地址、企业负责人、业务经办人、企业工商登记号、注册资金、登记注册日期、税务登记证号码、主营业务收入及其占全部收入的比重、最近一年内社会信用情况等。
其次通过银行了解拟赊对象的银行信用情况。如赊销对象的银行借款余额、还款情况，借款的占用形态，借款方式（如信用、抵押、质押等）。预测该单位经济实力特别是承担连带偿债责任的能力等。
最后通过查阅和分析赊销对象会计资料了解其经营情况。如通过对资本、现金流量、主业收入、拖欠账款等数据及其增减变动情况的分析，了解其的经济运行态势。
3.1.2 科学地确定赊销时间底线。
企业可以将新老顾客的月订单量汇总制定一个信用期限表，如①新顾客月订单金额小于或等于5000时立即付款。②老顾客月订单金额小于或等于1000时立即付款。③新顾客月订单金额时30天付款。④老顾客月订单金额时30天付款。
确定赊销时间底线，这是为了避免债务追讨及其诉讼过程的初始风险。在清收风险方面，由于账款催收有法定的诉讼时限，如果债权人在此期间没有实施催收行为，就会失去法定诉讼权利，就会产生一定的清收风险。《民法通则》规定，一般民事法律关系普遍适用的诉讼时效期间为2 年，所以债权单位在赊销业务中要牢牢地把握和有效地利用这一期间。最好在合同中规定，定期支付一次。
3.1.3 核定赊销商品限额
据有关资料显示，当短缺成本等于坏债成本、管理成本、机会成本总和时，企业赊销成本最小，利润最大。短缺成本，指不做或少做赊销业务所受的损失。坏债成本，是指因赊销企业违约而无法收回的价值。这也必须联系赊销企业的偿还能力和信用而定。机会成本是指因赊销垫的资金失去投资盈利的机会，产生的资金成本。在赊销前，可以依据这个公式，制定核定赊销商品限额。同时，对诚信一般客户可以采用承兑汇票的方式,既减少了预收账款的风险，又留住了客户；对于诚信好的客户则可以采取分期收款的方式,但其赊购商品总金额应小于其企业最大负债能力。
3.1.4签订及时有效的合作协议
尽管在改革开放了34年的今天，在“人情味”十足的中国，“君子协定”式的口头协定，还是在大多数小企业和少数中企中胜而不衰。一旦，应收账款收不回，企业就陷入有理无处说的囧境。而应收账款的不及时收回，极大程度上也给资金少的小企业带来资金困境。而自20世纪90年代以来，我国工业新增产值的76.7%是由中小企业创造的；县级财政收入基本全部依靠中小企业创造。一旦中小企业陷入财政困局,,,,因此，为避免不必要的商业纠纷、创造更大的收入和税收，有效的合作协议相当有必要。并且，合同的形式和内容必须符合法律、法规的规定。必要的条款（如时间，赊销物品，还款日期，还款方式等）应当严谨、完整，措辞严密，表述准确，减少出现纠纷的可能性。
3.2 应收账款的管理
3.2.1 建立催收责任制
企业应当落实内部催款项责任制，形成“谁经手，谁负责”的责任体系。一个企业销售后利润的真正实现是从企业的客户那里收回资金。因此,对拖欠账款的追收,要采用多种方法清讨,并将催收账款责任到人。财务部门应负责应收账款的计划、控制和考核。销售人员是应收账款的直接责任人,公司对销售人员考核的最终点是收现指标。货款到期限的前一周,销售人员应电话通知或拜访欠款单位负责人,预知其结款日期,并在结款日按时前往。
3.2.2 建立赊销审批制度。 企业可根据自身特点和管理方式,赋予不同级别的人员不同金额的审批权限,各经办人员只能在各自的额度审批权限审批,超过限额的,必须请示上一级领导同意。同时,应落实应收账款催收责任制。各经办人员应对经办的业务负责,并与其员工的绩效考核挂勾，对造成坏账损失的责任员工和业务部门，企业可以对其进行考核。赊销不应单凭销售人员的经验判断,而必须经有关具有审批资格的人员审批后方可实行。
3.2.3 加强催收力度
应收账款发生后，企业应采取各种措施，尽快的回收资金。建立“到期前的提醒，到期日的确认，过期后的及时、反复的催要制度及超额度停止供货”的作业流程。合理对于逾期的应收账款，应按其拖欠的账龄、金额进行分析。账龄越长，收不回的可能性越大，变成坏账的可能性越大。应在初期，就采取有效的措施。同时，应定时分析赊购公司是否有偿还能力，是否故意拖欠。在发现赊购方有严重的财务困难时，应在其清收前，完成催收。并且，要及时同购货方核对账目，核对完毕必须签字盖章，予以确认。济南冶达的一笔长期应收账款处理过程中，经过对方确认的对账单成为后来诉讼中的直接和有效证据，促成诉讼成功，顺利地追回了货款。
3.2.4按规定比例提取坏账准备
在市场经济条件下,各企业业务往来中,有商品赊销就不可避免的存在坏账风险。为了将坏账风险降到最低且坏账发生时不至于引起企业生产经营和财务收支的困难,就要预先按规定比例提取坏账准备金,在坏账实际发生时,再冲销已提的坏账准备。提取坏账准备金的方法一般有以下三种:
①账龄分析法。。
②.应收账款余额百分比法。
③赊销百分比法。是以某一期间赊销金额的一定百分比来估算坏债损失。计算比较简单。由于，市场的作用，必须每年对估计坏债百分比进行检查，及时调整估计坏债百分比，确保用坏债百分比所估计的坏债能基本符合坏债损失的实际情况。 企业的应收账款不仅面临着回收的风险,同时也会给企业带来经营风险。因此企业不仅要充分发挥应收账款收回管理，同时要扩大销售、增加利润的特殊功能,而且要将其风险降到最低程度。如以下措施：
3.3 应收账款的转让
转让的目的：一、转移风险。二、进行融资。应收账款的转让的方式：一是抵押，与银行或其他出借方签订合同，可以以应收账款作为担保。在规定期限内，企业有权这样做。二是让售。企业可以将应收账款出售给银行或信贷机构，以达到融资避险。银行或信贷机构根据发票金额，减去容许给客户的现金折扣，其应收取的手续费和销售折让的扣款，将余额付给企业。在急需资金周转的企业，这不失为一个好途径。
3.4 允许赊购企业用物品偿还
以物易物的交易方式，在原始社会兴起。当时没有统一货币，人们想要某一样物资，必须使用以物易物的方式。比如乙想要头羊，甲有一只，乙有一只猪，甲也想要头猪，甲乙就可以进行交换。当赊购方持有出售方需要的商品或债券时，出售方可以与赊购方协议转让交换。这种方法较直接，但有很大的局限性，它要求双方的交易是双向性。
3.5 加强企业内部部门的协调
在企业内部，相关部门之间往往缺乏及时的沟通，各行其是，使得销售与核算脱节。销售部门的人只注重自己的销售数量，因为销售人员的工资报酬只与销售指标挂钩，未将资金回笼纳入考核；财务部门只管记账，
不进行财龄分析，没有确认销售收入是否真正回收。这样销售部门的人不能掌握购货单位的欠款情况，财务部门的人长期账目不清,,,,所以，销售与财务部必须定期举行交流例会，相互交换信息。
综上所述本人认为企业经营者对应收账款应重事前控制，轻事中控制和事后补救。防范于未然才是节约资源的明智之举。当然应收账款的日常管理不能忽视。规避应收账款风险，逐步减少企业的应收账款,以期加速应收账款周转率,增加现金流量,减少坏账损失,使企业健康持续发展，是本论文的目标。
通过对会计专业知识的学习，使我受益非浅，弥补了自身知识的欠缺，在此忠心地感谢学校提供了宝贵的学习机会，感谢各科老师给予了我细致的学习辅导，以及对我的支持与肯定！通过对会计专业知识的学习，使我受益非浅，弥补了自身知识的欠缺，在此忠心地感谢学校提供了宝贵的学习机会，感谢各科老师给予了我细致的学习辅导，以及对我的支持与肯定！
[1] 侯胜广， 浅析如何加强应收账款管理. 《科技信息》2011年17期
[2] 杨淑倩．企业应收账款管理的理性思考[J].金融管理，2010，10.
[3] 高亚，会计十日读，企业管理出版社，2003
[4] 网络资料
班级多媒体教学一体机使用管理制度1、班级多媒体教学一体机是教师授课、学生学习的重要工具，全体师生应该能够熟练地正确使用并爱惜。2、各班主任为本班设备管理第一责任人，负责设备的管理，班级任课教师应协助班主任管理，协调好设备的使用时间。3、做好避光、防尘、防潮、防火、防盗、防雷击的设备保护工作，加强门窗
2014年“庆元旦 迎新年”联欢会活动方案 一年的辛苦和付出给我们带来了丰硕的成果。借元旦之际让我们抛开一切事务来放松一下心情，洗去一身的疲惫！展示自我、张扬个性。一、指导思想：为丰富全校教职工课余文化生活，展示教职工的精神风貌，以崭新的姿态迎接新的一年。同时为答谢全体教职工这一年来对学校所做的贡献
保镖兼司机个人简历范文基本资料(material)姓 名：王先生性 别：男籍 贯：河南目前所在地：义乌出生年月：1981-9婚姻状况：未婚政治面貌：共产党员求职意向期望职位：驾驶员董事助理保镖职位类型：全职工作地点：义乌市工资待遇：8000元以上住房要求：面议协商工作经历工作经验：五年以上工作经历：
专业课课堂教学与大学生课外科技创新活动的桥接 张俊喜1 任平 杜欣欣 赵玉增 马行驰 摘要：文中通过对专业课的教学地位和教学性质的分析，结合目前大学生课外科技创新活动的发展和存在的问题，提出通过对专业课教学方法和手段的改革，实现专业课课堂教学与大学生课外科技创新活动的桥接与延伸。为大学生创新能力的培
敬爱的党组织：一直以为，为人民服务仅仅是为了实现自我的人生价值，为社会做出自己的贡献，其实绝非仅限于此，为人民服务是我们生存的必然，也是生活的必要。人作为个体，存在许多局限性，只有相互帮助，才能互相满足各自的需要。为他人服务就是为自己服务，也只有在为他人的服务中才能得到他人给予自己的服务。正如刘熙所
自学考试毕业论文开题报告目 录第一章 应收账款产生的原因 ....................................................................................................... 1 1.1 市场 ........
施工现场安全事故应急救援预案 编 制： 审 核： 审 批： 施工现场安全事故应急救援预案为了积极应对可能发生的安全事故，高效有序地组织开展事故抢险救灾工作，最大限度地减少人员伤亡和财产损失，维护社会稳定和正常工作生活秩序，按照《安全生产法》、国务院《建设工程安全生产管理条例》和《国务院关于特大生产
奥尔夫音乐游戏的实践与应用.txt对的时间遇见对的人是一生幸福；对的时间遇见错的人是一场心伤；错的时间遇见对的人是一段荒唐；错的时间遇见错的人是一声叹息。奥尔夫音乐游戏的实践与应用(一)( 20:48:30)
标签：奥尔夫 音乐 游戏 教育 奥尔夫音乐游戏的实践与应用(一) 内容
工程造价专业团队说专业目录1 2 3 4 5 6历史沿革 设置依据 专业定位 培养目标 培养规格 课程体系7 8 9 10培养模式 教学团队 实践条件 校企合作说专业1112教学资源特色亮点 专业带头人一、历史沿革我院造价专业从 2002 年批准设立，于 2003 年 9 月开始第一次招生。本专
艺人经纪代理合同 缔约双方 代理方（甲方）： 地址： 邮编： 电话： 传真： 委托方（乙方）： 地址： 邮编： 电话： 身份证： 密级： 种类： 编号： 鉴于乙方的演艺才能和欲求演艺界发展的需要，鉴于甲方的专业、权威经纪资源和对乙方的认可，为了更有效地保证乙方在演艺界的发展，维护合作双方的合法权益，
学守则讲规范争做优秀小学生 尊敬的老师，亲爱的同学们： 大家好！今天我国旗下讲话的题目是《学守则讲规范争做优秀小学生》 。 中国自古为礼仪之邦，生活在这样的国度里，我们每天都要和社会接触， 与他人交往，而文明礼貌地处事待人，则是我们每位少年儿童成长过程中必须 具备的基本素质。 古人说： “少年智则国
本文由()首发，转载请保留网址和出处！
免费下载文档：