摘要
在市场经济条件下,应收账款和信用有密切的联系。从信用角度出发,分析应收账款的症结所在,加强信用体系建设,有利于从根本上解决应收账款给企业带来的坏账损失、资金短缺等一系列困扰。
In market economy,accounts receivable is closely associated with business credit.Analyzing what lies behind accounts receivable from the perspective of credit and strengthening the credit system can undoubtedly help us solve a series of problems including bad debt loss and shortage of funds caused by accounts receivable fundamentally.
出处
《襄樊职业技术学院学报》
2011年第1期52-54,共3页
Journal of Xiangfan Vocational and Technical College
关键词
信用经济
应收账款
赊销
信用管理
credit economy
accounts receivable
credit sale
credit management
