给我汉字 Funds are the lifeblood of our ability to operate normally， while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds， and specifically for corporate governance， decision-making accounting information in a As we all know， with the continuous development of the economy， financial accounting in the management， decision-making in an increasingly important Accordingly， the financial accounting of quality， a direct impact on the managers， operators， investors and the public interest， but also affect the company's economic， social image and social credibility， and therefore the process of socio-economic operations irreplaceable Enterprise Management is designed to achieve maximum benefits in the enterprise， that is a great honor to bring to the enterprise， and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet， income statement， cash flow statement and The accounting department directly through the corporate accounting， business conditions and results for effective financial analysis， not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity， but also can be found Enterprise The size of the risks， pros and cons of corporate capital structure， so that the operators use many aspects of the enterprise to make the right decisions， with minimal risk， the most healthy financial position to achieve the maximum profit the At the same time， you can also find some essential issues， in order to improve management to provide the basis of some relevant
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 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 First， the functions of accounts receivable Accounts receivable function is its operation in the production There are some aspects: 1， the expansion of sales， an increase of the competitiveness of Comparison of intense competition in the market， the credit is to promote the sale of an important 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 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 2， reduced inventory， reduced inventory risk and management Finished goods inventory held by businesses， to the additional management fees， expenses such as storage and insurance costs; the contrary， holders of accounts receivable business， you do not need the above-mentioned 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 Second， poor management of accounts receivable of the drawbacks of 1， reduces the efficiency in the use of corporate funds， so that enterprises 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 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 2， exaggerated the results of business 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 Therefore， on account of the increase in profits does not mean that the cash inflow will be 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 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 3， accelerated the outflow of corporate 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 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 Turnover tax paid by enterprises such as value-added tax， business tax， consumption tax， resource tax and city taxes will inevitably increase as sales (2) income tax Accounts receivable arising from the profits， but did not achieve the cash， and pay income tax on time must be paid in (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 4， an impact on the enterprise business 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 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 5， an increase of accounts receivable management process in the error probability of additional losses to the 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 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 How to deal with and solve the problem of confrontation and reunification is the management of corporate accounts receivable 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 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 At the same time， accounts receivable management companies also include the prospects for future sales and market forecasts and judgments， and accounts receivable security 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 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 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 Accounts receivable credit management policy is a key component of the system， including credit standards， credit terms and collection of three aspects of Credit standards is agreed to provide commercial credit made by the basic Usually expected loss rate of bad debts as a 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 even is to reduce sales; 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 Refers to corporate credit conditions require users to pay for credit is subject to a condition， including the credit period， discount and cash discount 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 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 Collection policy is to refer to when credit terms have been violated， business strategy to take the accounts 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 If more negative accounts receivable policies， accounts receivable may increase costs and increase bad debt losses， collection costs will be 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 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 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 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 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 (2) to check whether the user credit limit 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 (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 (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 (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 (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 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 amount of the debt claim; customers can write-off of debt discount collateral; customers the amount of debt not to prosecute the enterprise may be run by the damage; the prosecution withdrew the accounts limited (2) determine the reasonable collection 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-monetary assets to cover; change in the form of debt for the "long-term receivables" to determine a reasonable rate， agreed to debt service users to develop a phased plan; modify debt terms， to extend the payment period， and even reduce the principal amount， repayment incentives ; 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 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 Deliberately default on the payment for the collection， the options are: reasonable method; compassion operation method; fatigue tactics; blindingly; hardware and software operation 3， accounts receivable accounting methods and management system Accounts receivable subsidiary accounts in arrears accounted for 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 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 (2) improve internal accounting 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， ， respectively， using different accounting methods and procedures to show the difference and take the appropriate (3) accounts receivable and is responsible for the implementation of life-long responsibility of the person Who handles the occurrence of bad business， regardless of whether the transfer of responsibility for the company， have against the parties At the same time， the responsibility of staff to carry out a clearly defined， and as a basis for performance evaluation (4) regular or ad hoc basis to conduct an inspection of the marketing network for monitoring and internal Due to poor management to prevent the emergence of embezzlement， corruption and issues such as funding to reduce the risk of cardiopulmonary (5) establish a sound internal control system of
