实践证明,企业应收账款管理是否有效,不仅直接关系到企业资金周转效率,也会影响其会计信息的质量。
Empirical evidence show that, the efficiency of capital turnover as well as the quality of accounting information depends on whether the enterprise can effectively manage the accounts receivables.
在许多公司收入和利润已经违背了在应收账款账户急剧增加的背景下下跌意味着资产质量的下降。
Many companies in revenues and profits have declined against the backdrop of a sharp increase in accounts receivable means that the decline in asset quality.
并从净利润与利息费用、现金流量与盈利质量、应收账款与资产质量三方面对应收账款的财务效果进行评价。
And three respects about accounts receivable are appraised to the financial result, which are net profit and interest expenses, cash flow and profit quality, accounts receivable and assets quality.
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