摘要
应收账款的核算和管理,不仅关系到企业的资金流转与信息披露,还在一定程度上体现出构筑社会诚信的会计使命。对应收账款的规范化处理,对提供可比会计信息、减少盈余管理、提高信息相关性分析具有积极的作用。
The calculation and management of the account receivable not only are relative to enterprise＇s funds circulation and information disclosure but also externalize the accounting mission of building the social credit in certain extent. The normalized treatment of the account receivable possesses active functions on providing the comparable accounting information, reducing the surplus management, and increasing the accounting correlation analysis.
出处
《科技情报开发与经济》
2006年第15期194-195,共2页
Sci-Tech Information Development & Economy
关键词
应收款项
规范化处理
社会诚信
account receivable
normalized treatment
social credit
