基于经济视角的赊销交易双方的财务分析  

Both Sides of the Financial Analysis of Economic Perspective Based on the Credit Transaction

作　　者：袁绪潘[1] 

机构地区：[1]蚌埠学院经济与管理系,安徽蚌埠233030

出　　处：《蚌埠学院学报》2014年第2期80-82,93,共4页Journal of Bengbu University

摘　　要：商品交易是实体经济发展的基本方式,企业之间互相赊销促进交易发展,但赊销给企业带来不同的影响。分析了赊销对双方的影响,从经济学的观点具体分析双方的行为,希求对双方做出正确的决策有所帮助。The basic way of the entity economy development is commodity trading .Mutual credit between enterprises promote the development of trade , but bring different effects on enterprises .It analyzed the credit effection on both sides and draw a concrete analysis of both sides of the decisiom -making behavior from the standpoint of economics ,hoping to help both sides to make the right decision .

关 键 词：应收账款 应付账款 商业信用 放弃折扣成本 

分 类 号：F234.4[经济管理—会计学]