摘要
计算机产品经销企业在瞬息万变的市场竞争中,利用赊销策略来获取收益。在扩大销售的同时企业要面临应收账款的回收风险。因此,企业要对应收账款进行分析与研究,制定有效的政策,提高应收账款的管理水平,减少风险所带来的损失,增强资金的流动性,促进企业的经济运营与发展。
In the fast changing market competition, computer products distribution businesses are making profits by selling on credit strategy. With the promotion of sales, the businesses are facing the risk of retrieving the accounts receivable. Therefore, the businesses should do some analysis and research on the accounts receivable to lay down some effective policies to improve the standard of management of ac- counts receivable, reduce the loss of the risks, increase the mobility of capital and to enhance the financial running and development.
出处
《内蒙古师范大学学报（哲学社会科学版）》
2014年第5期68-70,共3页
Journal of Inner Mongolia Normal University：Philosophy and Social Sciences Edition
关键词
应收账款
风险
对策
accounts receivable
risk
solution
