论应收账款对企业的财务影响及其对策探讨毕业论文讲义.docVIP

本 科 生 毕 业 论 文 论应收账款对企业的财务影响及其对策探讨 教学单位 管理学院 姓名 李玲娜 学号 20113014052 年级 2011级 专业 财务管理 指导教师 刘秀兰 职称 教授 2015年 3 月 22 日 摘 要 随着市场经济的不断发展和完善，企业作为主要的市场主体在良好的市场环境下稳定健康运行，企业通过各种合法的方式手段实现自我利润，现销和赊销都成为重要的方法，由于赊销的产生，应收账款也随之发生，因此对应收账款的分析和研究对企业的发展和运行具有重要的借鉴作用，加强管理，也成为企业当前关键任务。应收账款是企业卖出货物或供给劳务后向接受方应该收取的款项。是影响企业利润的重要资产项目。应收账款如果确定无法收回就会给企业带来坏账损失。本文先从对应收账款的基本认识入手，找出应收账款产生的原因，提出应收帐款对企业的影响，并通过分录举例和案例数据分析来具体量化说明对利润的影响，最后提出加强对应收账款管理的对策。 关键字：应收账款；利润；坏账；财务风险 Abstract With the continuous development and improvement of market economy, enterprises as the main market main body in a good stable and healthy operation under the market environment, enterprises through various legal means to achieve profit, now the pin and credit have become the important method, as a result of the credit, accounts receivable has happened, so the analysis and study of accounts receivable to enterprises development and has important reference value to the operation, strengthen management, also become the current key task. Accounts receivable is the enterprise to the receiving party after selling goods or supply services should be charged.Is one of the important assets project affect corporate profits.If not sure can take back the account receivable will bring bad debts and or loss. This paper first starts with the basic understanding of accounts receivable, find out the causes of accounts receivable, accounts receivable impact on enterprise is put forward, this paper and through the entries, for example, data and case analysis to quantify the impact on the profit, finally put forward their views and make seven countermeasures to strengthen the management of accounts receivable.The full text summarized into four parts, each part is divided into several small point to elaborate. 目录 1.选题背景与意义 1 1.1选题背景 1 1.2选题目的及意义 1 1.3主要研究内容 1 1.4研究基本方法和思路 2 2.应收账款的产生的原因及其会计处理 3 2.1应收账款的基本知识 3 2.2应收账款产生的原因 5 3.应收账款对企业的财务影响分析 7 3.1加