浅谈如何强化应收账款的日常管理  

Briefly Discussing the Daily Management How to Strengthen the Funds on Account

作　　者：焦保强[1] 

机构地区：[1]黑龙江广播电视大学,黑龙江哈尔滨150008

出　　处：《黑龙江民族丛刊》2003年第3期127-128,共2页Heilongjiang National Series

摘　　要：应收账款是企业流动资产的重要组成部分,企业必须加强对应收账款的日常管理。本文从实施应收账款的追踪分析、认真对待应收账款的账龄、不断完善收账政策和建立应收账款坏账准备制度等方面提出了强化应收账款日常管理的措施。The acceptable funds on account are the important component part of the enterprises liquid assets. The enterprises have to strengthen the daily management to acceptable funds on account. This article put forward the measure of strengthening the daily management to acceptable funds on account in the aspects of tracking analysis to carry out acceptable funds on account, conscientiously approaching the length of account to acceptable funds on account, continuously perfecting the policy of collecting account, establishing the bad account preparatory institution to acceptable funds on account and so on.

关 键 词：应收账款 日常管理 

分 类 号：F285[经济管理—国民经济]