最新aNALYSISiNVESMENrISKNRLaUNSrEEIVABLE资料.docVIP

Analysis of Investment Risk Control of Accounts Receivable Under the socialist market economy conditions. The existence of fierce commercial competition. This kind of competition force enterprises to have various means to expand sales and increase profitability. Among them, the credit sale is an important means to expand sales. This provides customers with a temporary need of funds to purchase inventory, that is, investment in accounts receivable, which aims to expand sales and increase profitability. Investment in accounts receivable, the general will face recovery time, recovery amounts and investment income uncertainty risks. The face of these risks, from the perspective of qualitative analysis should be mainly from the following areas of accounts receivable to control investment risks. 1, choose a good sales customer creditworthiness Choose good credit customers sell their products to the timely recovery of accounts receivable has an important influence. Enterprises in the case of selling products in short supply, it should be special emphasis on the creditworthiness of customers. While inspecting the customer?s credit situation, several aspects should be as follows: 1. The profitability of the visit. Examine its profitability, the best way is to examine its profit and loss account and Schedule. Through the capital profit, sales profit rate. Cost margins and other indicators to be examined because they have an in-depth understanding. In addition, if the client?s financial reporting data, not directly, then you can then position according to the company, operating history and current status, benefits, production facilities and production equipment, replacing, etc., from the side to find out about. 2. Solvency of the study. Through the asset-liability ratio, liquidity ratio, quick ratio, cash flow, and other indicators of the net observation, can learn to invest in their degree of safety. 3. The credibility of the evaluation. Customer?s credit situation is t