摘要
从企业竞争和管理角度,阐述了应收账款管理和风险防范的方法,例如完善客户的信用和赊销管理,加强对应收账款的登账、核对、账龄分析,做好应收账款的清欠和催收工作等。
From the angle of enterprise s competition and management,this paper expounds the management of account receivable and some methods for risk precaution,such as perfecting the credit and credit sale management of clients,strengthening the account entry,checking and account age analysis of account receivable,and doing well the cleaning up and urgent recall work of account receivable.
出处
《科技情报开发与经济》
2009年第28期181-183,共3页
Sci-Tech Information Development & Economy
关键词
应收账款
赊销管理
账龄
account receivable
credit management
account age
