摘要:在市场竞争日益激烈的今天,赊销活动在企业销售中被广泛使用,由此产生了数额巨大的应收账款,对企业生产经营活动有着重大的影响。应收账款作为企业流动资产的一个重要项目,其金额的大小将会影响到企业资金成本和管理费用以及利润和企业的发展。因而,企业该如何规避应收账款信用风险,加强应收账款的风险防范与控制就显得尤为重要。 关键词:应收账款;信用赊销;风险控制;风险防范。
Abstract:Due to severe competition in the market nowadays, sales by coonsignment is widely seen in enterprise sales, thus enormous amount of receivables were produced and it is bringing important effects to production and operation activities of enterprises。
Being an important item of floating assets, the amount of receivables will surely influence the management cost, capital cost, company profit and development of an enterprise。
Therefore, it is of great importance to strengthen risk control and prevention against receivables。
Key words: reveivables, credit consignment, risk control, risk prevention。 。