浅谈应收账款核算和日常管理.docVIP

成都理工大学工程技术学院毕业论文浅谈应收账款的核算和日常管理 作者姓名：高岩旭 专业名称：会计学 指导老师：罗汉俊浅谈应收账款的核算和日常管理 PAGE IV摘要应收账款是企业对外销售商品、产品、材料和提供劳务所形成的尚未收回的购货单位或接受劳务单位所占用的资金。与货币资金相比较，应收账款具有流动性差、成本高、风险大的特点，是公司财务分析与评价的重要数据。对于应收账款比较多的企业来说，应收账款的核算和管理直接影响企业的生存发展。本文从应收账款的作用和产生原因入手，分析了我国应收账款的现状。揭示了我国应收账款在核算和管理方面存在的问题并针对这些问题提出了一些完善建议。关键词：应收账款 应收账款核算 应收账款管理Abstract Accounts receivable is the external sales of goods, products, materials and the provision of services has not yet been formed units to recover the purchase or acceptance of units occupied by labor funds. Compared with the monetary funds, accounts receivable have poor liquidity, high cost and risk characteristics of the companys financial analysis and evaluation of important data. Accounts receivable for a relatively large number of enterprises, the accounting and accounts receivable management directly affect the survival and development of enterprises.  This article from the accounts receivable arising from the role and the reasons for starting an analysis of the current status of our accounts receivable. China revealed in the accounts receivable accounting and management problems and to deal with these problems, a number of sound recommendations. Keywords: accounts receivable ，accounts receivable accounts， receivable management 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc229539045 摘要 PAGEREF _Toc229539045 \h I HYPERLINK \l _Toc229539046 Abstract PAGEREF _Toc229539046 \h II HYPERLINK \l _Toc229539047 目录 PAGEREF _Toc229539047 \h III前 HYPERLINK \l _Toc229539048 言 PAGEREF _Toc229539048 \h 1 HYPERLINK \l _Toc229539049 1应收账款的作用和成因 PAGEREF _Toc229539049 \h 2 HYPERLINK \l _Toc229539050 1.1应收账款的作用 PAGEREF _Toc229539050 \h 2 HYPERLINK \l _Toc229539051 1.2 应收账款的成因 PAGEREF _Toc229539051 \h 2 HYPERLINK \l _Toc229539052 1.2.1 企业经营行为制度缺陷 PAGEREF _Toc229539052 \h 2 HYPERLINK \l _Toc229539053 1.2.2 信用机制不健全 PAGEREF _Toc229539053 \h 3 HYPERLINK \l _Toc229539054 1.2.3 法制观念淡薄 PAGEREF _Toc229539054