| 关于应收账款的确认及有效管理 |
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| 引用本文： | 周晖.关于应收账款的确认及有效管理[J].科技情报开发与经济,2006,16(11):199-200. |
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| 作者姓名： | 周晖 |
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| 作者单位： | 太原化工股份有限公司氯碱分公司财务部,山西,太原,030021 |
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| 摘 要： | 简要阐述了应收账款的含义,重点提出公司应以应收账款的现值(即应收账款在资产负债表日的现时价值)反映应收账款在资产负债表日的真实价值,并在分析影响应收账款现值因素的基础上,进一步对应收账款的有效管理提出几点建议,包括建立合理的应收账款体系,加强应收账款的日常管理,利用应收账款进行筹资等。
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| 关 键 词： | 应收账款 现值 账龄 折现率 |
| 文章编号： | 1005-6033（2006）11-0199-02 |
| 收稿时间： | 2006-03-13 |
| 修稿时间： | 2006年3月13日 |
Discussion on the Confirmation and Effective Management of the Receivable Account |
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| ZHOU Hui.Discussion on the Confirmation and Effective Management of the Receivable Account[J].Sci-Tech Information Development & Economy,2006,16(11):199-200. |
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| Authors: | ZHOU Hui |
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| Abstract: | This paper briefly expounds the meanings of the receivable account, points emphatically out that the receivable account should be reflected the real value by present value of receivable account in the day of accomplishing the assets and owes list, and based on the analysis on the influencing factors of the present value, puts forward several suggests about effective management of receivable account, which include establishing reasonable system of receivable account, strengthening the daily management of the receivable account, and raising funds by using the receivable account, etc. |
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| Keywords: | receivable account present value account age discount rate |
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