On Control and Management of Account Receivable;
论应收帐款的环节控制和管理
On the Management of Enterprise s Account Receivable;
企业应收帐款管理的探讨
The Assignment Market of Accounts Receivable should be Established in China;
我国应建立应收帐款转让市场
Study of Legal Issues of the Assignment of Accounts Receivable in International Factoring;
国际保理中应收帐款转让法律问题研究
The paper analyses advantages and disadvantages of accounts receivable.
应收帐款是企业因销售商品、产品、提供劳务等 ,应向购货单位或接受劳务单位收取的款项。
Discussion on the relationship between current ratio and turnover ratio of receivables;
浅谈流动比率与应收帐款周转率的关系
The author puts forward several suggestions about the problems in the corporation receivables audit which can provide reference for corporation accountants.
作者对企业应收帐款审计工作中的有关问题,提出了几点建议,可供有关人员参考。
Today receivables management has been become a very important problem in the running of the construction enterprise,so we must get a clear understanding of its advantages and disadvantages,strengthen receivables management,claim the delinquent receivables in time,quicken the funds turnover speed,enhance the competitive capability.
当前应收帐款的管理已成为建筑施工企业经营活动中日益重要的问题,企业要认清应收帐款的利和弊,加强应收帐款的管理,及时清理拖欠的工程款,加速企业资金周转,提高建筑施工企业竞争力。
Based on the principle of common ERP, the paper analyzes the whole design structure of Candel-ERP system, puts forward design projects for receivable account sub-system and payable account subsystem in Candel-ERP system, and the development is carried on according to the design projects.
通过对C／S模式和三层数据结构的深入研究，完成系统从客户端—应用服务器—数据服务器的三层数据结构的建模，设计和开发应收帐款子系统的应用服务器程序——SeAcrAps，应付帐款子系统的应用服务器程序——SeAcpAps，设计26个客户端应用程序以及数据库服务器——Se_Erp_Data。
But it certainly gives risk to a company which can been seen from its enormous receivable account.
随着技术的进步和市场竞争的不断加剧，信用销售逐渐代替传统的销售模式，成为企业获得竞争优势的重要途径，同时信用销售必然带来信用风险，应收帐款居高不下就是信用风险管理失控的集中体现。
-- Accounts receivable records
——应收帐款的记录；
accounts receivable subsidiary ledger
应收帐款明细分类帐
Aging of accounts receivable
应收帐款的帐龄分类
accounts receivable aging schedule
应收帐款帐龄分析表
number of days' sales in receivables
应收帐款平均收现日数
intra-group receivables and payables
集团内部应收帐款和应付帐款
merchandise receivables ratio
商品销售应收帐款比率
sales to receivable ratio
销货与应收帐款的比率
internal audit of accounts receivable
应收帐款的内部审计
interim audit work of accounts receivable
应收帐款的期中审计
inter-fund balance receivable
基金间应收帐款结余
leading and lading
应收帐款之挪后补前
internal auditing of accounts receivable
对应收帐款的内部审计
accounts receivable from instalment sales
分期销货的应收帐款
credit balances in customers' account
应收帐款明细帐户贷方余额
aging schedule [accounts receivable]: Classification of accounts receivable according to whether they are current or past due.
帐龄分类表 [应收帐款]:对应收帐款根据本期或过期进行的分类。
cconts Receivable Loan
以应收帐款为抵押的贷款
The Problems and the Countermeasures in the Management of Accounts Receivable;
应收帐款收帐管理中存在的问题及对策