企业为了虚增利润,将资金损失和当期费用长期挂在应收账款科目内处理,造成虚盈实亏。
In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.
应收账款是企业较常用的一种商业信用促销方式,若其长期挂账不能及时收回,便会影响企业经营效益。
Receivable account is a common enterprise business credit promotion way, and if it stays in the account and can not be claimed back, it surely will influence the enterprise business benefit.
企业间的相互拖欠及应收账款长期居高不下等问题已成为经济运行中的重大障碍,严重影响了企业资金周转及经济效益提高。
The default of Accounting Receivable between companies appears to be an obstacle in the development of market economy, meanwhile, these default becomes to be heavy burden for these companies.
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