Foreign source ：Friends of the accounting, in 2009 (30) 84 85
Enterprise receivables management analysed
【abstract 】in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.
【keywords 】receivables; The provision for; Management risk
Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.
1.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance.
Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.
2.Accounts receivable in the management of the existing problems
Accounts receivable is broad, fixed number of year long. Amounts
Enterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit payments. But the enterprise did not strictly according to the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.
The account receivable NPLS not timely, to the enterprise confirmed the appearance of virtually increased asset caused. Because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there ~ some problems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.
Because some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious planned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production and business operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation activities and the efficient use of the funds.
3.The drawbacks of the receivable mismanagement
Reduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise actual operation situation veiled. Influence enterprise production plan and sales plan, etc, can't realize the set benefit goal.
Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. Therefore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (special enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased risks of an enterprise cost.
Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerate the enterprise's cash outflows, main performance for:
Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added tax, business tax, consumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.
Income tax payments. Accounts receivable generate revenue, but not in cash income tax, and realizing cash payment must on time.
Cash the distribution of the profits. Also exist such problems. In addition, the cost of the management of accounts receivable and accounts receivable recycling
costs will accelerate enterprise cash outflows.
The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle depends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.
Increased receivables management process. Error probability, brings to the enterprise enterprise to face the additional loss accounts receivable account, possibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of examination and approval of such material scattered, lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.
4.To strengthen the management of accounts receivable method
Comprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the market economy requirement, the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operation and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telephone enquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking:
some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.
Multi-pronged approach.we great effort, increase. After the preparation work or do. Accounts receivable written-off receivables entered the substantial "punish collect" crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations; But for malicious long-term default behavior, used first lawyer in demand for collection, correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. In the majesty of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, a large amount of arrears. Indeed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide second month in salary charged or deduct; Finally, the internal to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In a humane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workers to their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can cooperate actively court on the debtor's property implement preservation, making cdo
in court, under the help of the relevant accounting units and individuals to impose preservation of property. For property preservation at the same time. Appoint our wealth pipe center visit regularly the obligor, closely watching the debtor whereabouts, understand their property status. Once found the debtor reimbursement conditions mature, immediately notify the court, suspend the property preservation, reactivated cases. Applied to the court for compulsory execution withdraw arrears.
Establish customer credit system. Strict credit business formalities for examination and approval from years of written-off receivables accounts receivable see. A few enterprises in experience increased sales push credit sales policy. Did not establish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating don't know much. Even after receivable formation. Find the debtor to punish frequently occurred. There are a few enterprise to the customer credit conditions are too broad. Credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. Cause some credit rating is low customers easily get credit, increasing the risk of bad loans.
Earnestly implement post responsibility system, strict appraisal, rewards and punishments and trenchant.Some enterprise although also established a comparatively perfect accounts receivable credit sales, management, a great responsibility and internal control system, but in actual work but become a mere formality, non-existing. Cause the enterprise internal responsibility unclear, the reward is unknown situation. To a certain extent, encourages the formation of large receivables, increasing the operating risk of an enterprise. So only with a good set of system doesn't solve all the problems in the practical work, the key still need to implement these system will reach the designated position, achieves truly in the bud.
Foreign source ：Friends of the accounting, in 2009 (30) 84 85
企业应收账款管理存在的问题及对策
【摘要】公司为了满足扩大销售、增加企业的竞争力、减少库存、降低存货风险和管理开支等的需要，在El常的经营活动中产生了应收账款。应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的经营有着重大的影响。由于应收账款的重要，笔者针对一些应收账款管理和核算上存在的问题，指出应收账款管理不善的弊端，并提出一些加强应收账款管理的做法。
【关键词】应收账款；坏账准备；经营风险
应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的经营有着重大的影响。这些长期难以收回的应收账款的存在，严重影响了企业正常的生产经营．增加了企业经营成本，使一些企业不同程度地陷入了财务危机。
一、应收账款的作用
扩大销售，增加了企业的竞争力在市场竞争日趋激烈的情况下，赊销是促进销售的一种重要方式。企业赊销实际上是向顾客提供了两项交易，向顾客销售产品以及在一个有限的时期内向顾客提供资金。在银根紧缩、市场疲软、资金匮乏的情况下，赊销具有比较明显的促销作用．对企业销售新产品、开拓新市场具有更重要的意义。
减少库存，降低存货风险和管理开支企业持有产成品存货．要追加管理费、仓储费和保险费等支出；相反，企业持有应收账款，则无需上述支出。因此，当企业产成品存货较多时，一般都可采用较为优惠的信用条件进行赊销，把存货转化为应收账款，减少产成品存货，节约相关的开支。
二、应收账款在管理上存在的问题
应收账款的涉及面广、数额大、年限长。
企业对应收账款的核算不规范。按照国家财务会计制度的规定．应收账款是核算企业因销售货物或提供劳务等发生的应向购货单位或接受劳务单位收回的款项。但企业没有严格按照这一规定核算企业的应收账款．致使有些不应在该项目核算的款项也纳入该项目，造成应收账款核算的不实。
应收账款中的呆坏账确认不及时，给企业造成虚增资产的假象。由于企业对应收账款疏于管理，特别是有的企业还把应收账款作为调节利润的手段。因此在对应收账款的呆死账的确认上就存在～些问题。主要是对已经形成呆死账的应收款项的确认不够及时，多年形成的应收账款在账上长期挂账，有的已经根本无法
收回，该计提坏账准备的也不计提，造成企业资产的虚增。
企业的某些管理者和经营者缺乏经营理财的意识和观念。对应收账款缺乏有效的管理和清收调查中笔者感到。在山西省的部分省管企业中还存在着比较严重的计划经济的思想观念，这些人对市场经济不能说是不懂，也不能说是不明白，主要就是不能从自身做起，而且在实际工作中往往是说的多、做的少。思想还沉醉于生产经营这个中心，没有把如何做好经营理财放在首位，没有做到企业管理以财务管理为中心。财务管理以资金管理为中心。对资金的管理和使用只注重如何去借钱和花钱，没有对现有的资源和资金进行有效的配置和调动．致使企业产生了大量的应收账款，也不积极从加强管理的角度去清理，大量资金长期滞留在外。影响了企业正常的生产经营活动的开展和资金的有效使用。
三、应收账款管理不善的弊端
降低企业资金使用效率，使企业效益下降由于企业的物流与资金流不一致。发出商品，开出销售发票，货款却不能同步回收，而销售已告成立，这种没有货款回笼的入账销售收入．势必导致没有现金流入的销售业务损益产生、销售税金上缴及年内所得税预缴。如果涉及跨年度销售收入导致的应收账款。则可产生企业以流动资产垫付股东年度分红。企业因上述追求表面效益而产生的垫缴税款及垫付股东分红占用了大量的流动资金，久而久之必将影响企业资金的周转．进而导致企业经营实际状况被掩盖．影响企业的生产计划、销售计划等，无法实现既定的效益目标。
夸大企业经营成果。由于我国企业实行的记账基础是权责发生制(应收应付制)。发生的当期赊销全部记入当期收入。因此，企业的账上利润的增加并不表示能如期实现现金流入。会计制度要求企业按照应收账款余额的百分比来提取坏账准备，坏账准备率一般为3％一5％(特殊企业除外)。如果实际发生的坏账损失超过提取的坏账准备，会给企业带来很大的损失。因此，企业应收账款的大量存在。虚增了账面上的销售收入．在一定程度上夸大了企业经营成果．增加了企业的风险成本。
加速企业的现金流出。赊销虽然能使企业产生较多的利润，但是并未真正使企业现金流入增加，反而使企业不得不运用有限的流动资金来垫付各种税金和费用，加速了企业的现金流出，主要表现为：
企业流转税的支出。应收账款带来销售收入．并未实际收到现金，流转税是以销售为计算依据的，企业必须按时以现金交纳。企业交纳的流转税如增值税、营业税、消费税、资源税以及城市建设税等，必然会随着销售收入的增加而增加。
所得税的支出。应收账款产生了利润，但并未以现金实现，而交纳所得税必须按时以现金支付。
现金利润的分配。也同样存在这样的问题。另外，应收账款的管理成本、应收账款的回收成本都会加速企业现金流出。
对企业营业周期有影响。营业周期即从取得存货到销售存货，并收回现金为止的这段时间．营业周期的长短取决于存货周转天数和应收账款周转天数，营业周期为两者之和。由此看出。不合理的应收账款的存在，使营业周期延长，影响了企业资金循环，使大量的流动资金沉淀在非生产环节上．致使企业现金短缺，影响工资的发放和原材料的购买，严重影响了企业正常的生产经营。
增加了应收账款管理过程中的出错概率，给企业带来额外损失企业面对庞杂的应收款账户，核算差错难以及时发现，不能及时了解应收款动态情况以及应收款对方企业详情。造成责任不明确。应收账款的合同、台约、承诺、审批手续等资料的散落、遗失有可能使企业已发生的应收账款该按时收的不能按时收回，该全部收回的只有部分收回．能通过法律手段收回的，却由于资料不全而不能收回，直至最终形成企业资产的损失。
四、加强应收账款管理的方法
全面梳理，建立资料台账。对企业各类应收款项展开一次全面系统的梳理、排队、核对工作。由于在以往经济活动中，少数企业经营方式粗放。难以适应市场经济发展规律的要求，在日趋激烈的市场竞争中逐步被淘汰，企业处于停产、半停产、倒闭状态，已形成的应收账款普遍存在账龄较长(多数为3年以上)、原当事人离岗以及债务人的经营状况变化等现象，给清理核对增加了很大难度。工作人员应翻阅大量原始凭证，追根溯源地仔细摘录每一笔应收款项发生的性质、时间、内容、金额。按账龄、系统、地区以及收回的可能性对应收账款进行逐笔分析归类．认真核实每一笔款项和金额。对本系统、路途近且收回可能性较大的应收账款上门核对；对系统外、路途较远且收回可能性不大的应收账款通过电话询问、企业发函、律师发函方式进行核对：对一些情况不太清楚的应收账款多方打探求证。请回原销售人员、经办人协助核对，以确保所获取的数据准确无误，搜集的资料详实可靠，为以后追讨清收工作的顺利开展提供有效的法律证据。更为重要的是，清收工作人员在与债务人核对账目的同时，对有关债务人的家庭住所、经营场地、财产状况、收入水平做了一次全面、细致的了解，并根据所掌握的情况对债务人偿债能力进行评估．对偿债可能性进行判断，锁定重点清收目标，为下一步的清收工作顺利开展打下了基础。
多管齐下，加大清收力度。在做好以上准备工作后。应收账款清收工作进入了实质性的“追讨清收”攻坚阶段。在实际工作中，为了兼顾企业清收的威本与效益，对债务人进行逐一分析归类，对不同性质的债务人采取有针对性的清收方法，以使整个清收工作取得较好的效果。对业务客户的债务人。对具备经营资质、
制度健全、资产状况良好的客户，在与对方协商沟通后，尽量采取常规的收款方式进行清收，使双方保持良好的经营合作关系；但对恶意长期拖欠行为，首先采用律师函件进行催收，在催告仍然无效情况下，选取有代表性的债务人向法院提起诉讼，申请法院强制执行。在法律威严的震慑下，其他一批有偿还能力的债务人也会自觉地偿还欠款，对整个清收工作起到以点带面的推进作用。对系统内部职工欠款。对于系统内职工由于生病、生活困难等诸多原因形成的非经营性临时借款，首先，下发文件，明确规定，限期收回；其次．对欠款数额较大、确实一次难以还清的，在与职工协商后。签订还款协议．分次收取或在工资中逐月扣除；最后，对已经下岗的内部职工和有特大疾病的职工，其经济窘困确实难以偿还的。本着人性化处理方式，给予一定的债务减免。这样既使整个清收工作达到了预期的成效，也可让下岗职工切实感受到组织对他们的关怀。采取财产保全措施。在实际清收过程中．常遇到一些有偿还能力但还款条件或时机不够成熟的债务人，清收人员可主动配合法院对债务人财产实行保全，制作债权凭证，在法院的帮助下对有关账务单位及个人的财产实施保全。在做好财产保全的同时。财管中心派专人定期走访债务人，密切注视债务人行踪，了解其财产状况。一旦发现债务人还款条件成熟，立即通知法院，中止财产保全，重新激活案件。申请法院强制执行收回欠款。
建立健全客户信用制度。严格赊销审批业务手续从近几年应收账款的清收工作经历来看．少数企业在推行赊销政策增加销售收入时。并未建立起完整的客户信用制度，对客户的资产状况、还款能力、财务情况、信用等级不甚了解．以至应收账款形成后。找不到债务人而无法追讨现象时有发生。也有少数企业对客户的赊销条件过于宽大．赊销审批权利过于分散，有时一名销售人员就能决定赊销业务的形成，导致一些信用等级低下的客户轻而易举获取赊销，加大了坏账风险。
认真落实岗位责任制，严格考核、奖惩分明。一些企业尽管也制定了较为完善的应收账款赊销、管理、清收责任等内控制度，但在实际工作中却流于形式，形同虚设。导致企业内部责任不清、赏罚不明的局面。一定程度上助长了大量应收款的形成，加大了企业经营风险。因此仅凭一套好的制度并不能解决全部问题，关键还要在实际工作中将这些制度贯彻落实到位，真正做到防患于未然。
超详细中英文论文参考文献标准格式 1、参考文献和注释。按论文中所引用文献或注释编号的顺序列在论文正文之后，参考文献之前。图表或数据必须注明来源和出处。 （参考文献是期刊时，书写格式为： [编号]、作者、文章题目、期刊名（外文可缩写）、年份、卷号、期数、页码。参考文献是图书时，书写格式为： [编号]、作者、书名、出版单位、年份、版次、页码。） 2、附录。包括放在正文内过份冗长的公式推导，以备他人阅读方便所需的辅助性数学工具、重复性数据图表、论文使用的符号意义、单位缩写、程序全文及有关说明等。 参考文献（即引文出处）的类型以单字母方式标识，具体如下： [M]--专著,著作 [C]--论文集(一般指会议发表的论文续集，及一些专题论文集，如《***大学研究生学术论文集》[N]-- 报纸文章 [J]--期刊文章：发表在期刊上的论文，尽管有时我们看到的是从网上下载的（如知网），但它也是发表在期刊上的，你看到的电子期刊仅是其电子版 [D]--学位论文：不区分硕士还是博士论文 [R]--报告：一般在标题中会有"关于****的报告"字样 [S]-- 标准 [P]--专利 [A]--文章：很少用，主要是不属于以上类型的文章 [Z]--对于不属于上述的文献类型，可用字母"Z"标识，但这种情况非常少见 常用的电子文献及载体类型标识： [DB/OL] --联机网上数据(database online) [DB/MT] --磁带数据库(database on magnetic tape) [M/CD] --光盘图书(monograph on CDROM) [CP/DK] --磁盘软件(computer program on disk) [J/OL] --网上期刊(serial online) [EB/OL] --网上电子公告(electronic bulletin board online) 很显然，标识的就是该资源的英文缩写，/前面表示类型，/后面表示资源的载体，如OL表示在线资源 二、参考文献的格式及举例 1．期刊类 【格式】[序号]作者.篇名[J].刊名,出版年份,卷号(期号)起止页码. 【举例】 [1] 周融，任志国，杨尚雷，厉星星.对新形势下毕业设计管理工作的思考与实践[J].电气电子教学学报，2003(6):107-109. [2] 夏鲁惠.高等学校毕业设计(论文)教学情况调研报告[J].高等理科教育,2004(1):46-52. [3] Heider, E.R.& D.C.Oliver. The structure of color space in naming and memory of two languages [J]. Foreign Language Teaching and Research, 1999, (3): 62 67. 2．专著类
Inventory management Inventory Control On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion. The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility. Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments . Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of
Foreign source ：Friends of the accounting, in 2009 (30) 84 85 Enterprise receivables management analysed 【abstract 】in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices. 【keywords 】receivables; The provision for; Management risk Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis. 1.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance. Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.
毕业论文中参考文献的格式规范 一 .参考文献（即引文出处）的类型以单字母方式标识： 参考文献类型文献类型标示 专著Ｍ 论文集Ｃ 报纸文章Ｎ 期刊文章Ｊ 学位论文Ｄ 汇报Ｒ 规范Ｓ 专利Ｐ 电子参考文献类型标识 数据库ＤＢ 计算机程序ＣＰ 电子公告ＥＢ 二.① 主要责任者(专著作者、论文集主编、学位申报人、专利申请人、汇报撰写人、期刊文章作者、析出文章作者)。多个责任者之间以“，”分隔，注意在本项数据中不得出现缩写点“.”（英文作者请将作者名写全）。主要责任者只列姓名，其后不加“著”、“ 编”、“主编”、“合编”等责任说明。②. 文献习题名及版本1 / 3
(初版省略)。③ 文献类型 及载体类型标识。④ 出版项(出版地、出版者、出版年)。⑤ 文 献出处或电子文献的可 获得地址。⑥ 文献起止页码。⑦ 文献规范编号(规范号、专利号……)。 三.电子文献的载体类型及其标识 对于非纸张型载体的电子文献，当被引用为参考文献时需在参考 文献类型标识中同时标 明其载体类型。本标准建议采用双字母表示电子文献载体类型：磁带(magnetic tape)— —ＭＴ，磁盘(disk)——ＤＫ，光盘(ＣＤ-ＲＯＭ)——ＣＤ， 联机网络(online)——ＯＬ，并以下列 格式表示包括了文献载体类型的参考文献类型标识： ［文献类型标识/载体类型标识］ 如：［ＤＢ/ＯＬ］——联机网上数据库(database online) ［ＤＢ/ＭＴ］——磁带数据库(database on magnetic tape) ［Ｍ/ＣＤ］——光盘图书(monograph on ＣＤ-ＲＯＭ) ［ＣＰ/ＤＫ］——磁盘软件(computer program on disk) ［Ｊ/ＯＬ］——网上期刊(serial online) ［ＥＢ/ＯＬ］——网上电子公告(electronic bulletin board online) 2 / 3
软件专业毕业论文外文文献中英文翻译 Object landscapes and lifetimes Tech nically, OOP is just about abstract data typing, in herita nee, and polymorphism, but other issues can be at least as importa nt. The rema in der of this sect ion will cover these issues. One of the most importa nt factors is the way objects are created and destroyed. Where is the data for an object and how is the lifetime of the object con trolled? There are differe nt philosophies at work here. C++ takes the approach that con trol of efficie ncy is the most importa nt issue, so it gives the programmer a choice. For maximum run-time speed, the storage and lifetime can be determined while the program is being written, by placing the objects on the stack (these are sometimes called automatic or scoped variables) or in the static storage area. This places a priority on the speed of storage allocatio n and release, and con trol of these can be very valuable in some situati ons. However, you sacrifice flexibility because you must know the exact qua ntity, lifetime, and type of objects while you're writing the program. If you are trying to solve a more general problem such as computer-aided desig n, warehouse man ageme nt, or air-traffic con trol, this is too restrictive. The sec ond approach is to create objects dyn amically in a pool of memory called the heap. In this approach, you don't know un til run-time how many objects you n eed, what their lifetime is, or what their exact type is. Those are determined at the spur of the moment while the program is runnin g. If you n eed a new object, you simply make it on the heap at the point that you n eed it. Because the storage is man aged dyn amically, at run-time, the amount of time required to allocate storage on the heap is sig ni fica ntly Ion ger tha n the time to create storage on the stack. (Creat ing storage on the stack is ofte n a si ngle assembly in structio n to move the stack poin ter dow n, and ano ther to move it back up.) The dyn amic approach makes the gen erally logical assumpti on that objects tend to be complicated, so the extra overhead of finding storage and releas ing that storage will not have an importa nt impact on the creati on of an object .In additi on, the greater flexibility is esse ntial to solve the gen eral program ming problem. Java uses the sec ond approach, exclusive". Every time you want to create an object, you use the new keyword to build a dyn amic in sta nee of that object. There's ano ther issue, however, and that's the lifetime of an object. With Ian guages that allow objects to be created on the stack, the compiler determines how long the object lasts and can automatically destroy it. However, if you create it on the heap the compiler has no kno wledge of its lifetime. In a Ianguage like C++, you must determine programmatically when to destroy the
应收账款管理外文翻译文献编辑 上海财经大学浙江学院毕业设计(论文)外文翻译译文: 会计帐户应收账款(AR) 侯赛因?Pashang瑞典延雪平大学 文摘: 治理工商管理财务报表的质量是一个关键问题。经过痛苦的经验与实践的表外会计、应收账款(AR)的概念越来越多地得到了管理层的注意。这种关注的原因之一是,可以使用基于“增大化现实”的技术,高度灵活的方式,来影响底线和债务/股本比例。 本研究的目的是,通过必要的信息披露和其他一些会计原则和客观性等思想, 重要性、匹配和公允价值批判分析中使用的技术评估和测量的基于“增大化现实”技术。 关键词:会计确认、会计应收账款、会计披露。 1.介绍 账户操作的概念,包括“收益管理”,主要是附加的损益表的项目。例如,科普兰(1968)集中在收入报表和观察到管理影响净利润的大小有目的地。按照构建三个“否则”不利于收入的概念,“收益极大化者”和“收入smoothers”他把收入作为管理中心的研究重点。值得注意的是,盈余管理的概念,表示一个特定类型的会计实践,把注意力只在损益表。然而,账户操作可能分类上的实践,这些相关的平衡负债表和损益表分类。这些类型的操作不是文学中描述。也许,这个缺点的原因应该与复杂的会计技术有关,应用于促进盈余管理。 一项研究由理查森et al .(2002)表明,盈余管理主要是根据收入确认,包括基于“增大化现实”技术。他没有表明,使用基于“增大化现实”技术的方式来操纵
帐户。观察的会计违规和会计错误当局要求重述或修正的年度报告。AR-related 重述的原因应该与所需的“盈余管理”,包括操作的资产负债表和损益表。 看起来,“收益管理”是在路上被安放“管理帐户”的概念。新概念建构的旧概念收入管理和沟通管理更中性时尚的观点影响会计(见,例如。金融时报》6月8日,2009年)。根据定义,收益管理一组通信方式管理人为管理以满足一些预先设定的预期收益水平,如,分析师预期。跟上一些收入趋势,据分析师估计,它是先验假定可以影响投资者对风险的看法(Riahi-Belkaoui 2005; 马修斯和佩雷拉1996)。从本质上讲,这种类型的账户操作是基于股价的常见功能固定视图的决心,会计数字确定股票价格(马修斯和佩雷拉1996)、在任何情况下,盈余管理可能影响表示实践损益表和现金流等物品,净收益或风险被分析。 一方面,发明“管理帐户”一词来表示透明度返回诸如对冲基金的策略管理的实践。对冲的会计是一个帐户经理试图增加净利润。从这个意义上讲,“管理帐户”的意义属性与意义相反属性的“盈余管理”。另一方面,“管理帐户”一词表明各种会计相关服务平台来提高盈利能力的公司。这意味着管理倾向于使用这个概念作为吹捧灵丹妙药来修复的坏名声这个词“收益管理”。管理可以带来一些服务平台,比如对冲或增加净出售信用为了显示更高的盈利能力。正如我们看到的,托管账户的概念混乱。本研究关注的是技术方面的基于“增大化现实”技术,以展示如何“管理”基于“增大化现实”技术。发布的一份报告显示美国总审计局(GAO)显示,几乎38%的“会计违规行为”——需要重述——不当相关识别的收入基于“增大化现实”技术。 根据高,主要原因众多1977年和2002年之间(样本期): 主要原因百分比 收入确认 37.9 成本/费用 15.7
今天刚知道原来参考文献可以自动生成……真丢脸！分享给为论文奋斗的同学来源： 周亮的日志 毕业论文不同于一般的小论文，特别是硕士毕业论文或者博士毕业论文。一般的小论文就四五页，而硕士论文动辄五六十页，有的甚至七八十页。所以有些东西如果要人工的去修改，将是一件非常痛苦的事情。痛苦的事情至少有两个：目录自动生成和编号、参考文献引用的上标。本文将从这两个方面说说小技巧，自动生成，非常方便。 先说两种痛苦情况。 设定好文章的目录结构后，突然发现中间要添加或者删除一个章节，添加删除容易，可是其后遗症就是后面的编号都要跟着变动。比如要删除第二章，那么原理的第三章就要改为第二章，后面的要跟着动，添加也一样，很麻烦。 第二个情况就是参考文献的上标问题。硕士论文参考文献都有好几十个，一般论文会要求按照论文的引用顺序列出参考文献。如果需要添加新的参考文献，那么这些参考文献的上标号又会跟着变动。 目录自动生成简单说下，将文档切换到大纲视图，然后设置你要设定成目录的文字的大纲级别。如果将大纲级别设定为1级，那么就是1级目录，一般我们会设置到3级，这样会生成1、2、3级目录。设定好后，在要插入目录的地方，点击“插入”-->“引用”-->“索引和目录”就可以了。格式在另外设置下就行了。 现在来说说这两个的简单解决办法。 首先都要设置成段落编号。将你要设定的一级目录设定成一级编号，二级目录设定成二级编号等等。参考文献一样，设置成段落编号。设定成段落编号有一个非常大的好处，就是插入或者删除其中的某个项目时，其后面的变好会跟着变动，所以这就解决了因添加删除中间的项目，而要同时修改后面的编号问题了。 目录的更新，只需要在“大纲视图”下点击更新目录，或者在页面视图的目录上，点击右键，选择“更新域”即可。
英语毕业论文引用和参考文献格式 英语专业毕业论文引用和参考文献格式采用APA格式及规。 一、文中夹注格式 英语学位论文引用别人的观点、方法、言论必须注明出处，注明出处时使用括号夹注的方法（一般不使用脚注或者尾注），且一般应在正文后面的参考文献中列出。关于夹注，采用APA格式。 （一）引用整篇文献的观点 引用整篇文献（即全书或全文）观点时有两种情况： 1.作者的姓氏在正文中没有出现，如： Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (Taylor, 1990). 2. 作者的姓氏已在正文同一句中出现，如： Taylor claims that Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (1990). 3. 如果作者的姓氏和文献出版年份均已在正文同一句中出现，按APA的规不需使用括号夹注，如： In a 1990 article, Taylor claims that Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing. 4. 在英文撰写的论文中引用中文著作或者期刊，括号夹注中只需用汉语拼音标明作者的姓氏，不得使用汉字，如：(Zhang, 2005) （二）引用文献中具体观点或文字 引用文献中某一具体观点或文字时必须注明该观点或者该段文字出现的页码出版年份，没有页码是文献引用不规的表现。 1.引用一位作者的文献 （1）引用容在一页，如： Emily Bronte “expressed increasing hostility for the world of human relationships, whether sexual or social” (Taylor, 1988：11). （2）引用容在多页上，如： Newmark (1988：39-40) notes three characteristically expressive text-types: (a) serious imaginative literature (e.g. lyrical poetry); (b) authoritative statements (political speeches and documents, statutes and legal documents, philosophical and academic works by acknowledged authorities); (c) autobiography, essays, personal correspondence (when these are personal effusions).
Advantages of Managed Code Microsoft intermediate language shares with Java byte code the idea that it is a low-level language witha simple syntax , which can be very quickly translated intonative machine code. Having this well-defined universal syntax for code has significant advantages. Platform independence First, it means that the same file containing byte code instructions can be placed on any platform; atruntime the final stage of compilation can then be easily accomplished so that the code will run on thatparticular platform. In other words, by compiling to IL we obtain platform independence for .NET, inmuch the same way as compiling to Java byte code gives Java platform independence. Performance improvement IL is actually a bit more ambitious than Java bytecode. IL is always Just-In-Time compiled (known as JIT), whereas Java byte code was ofteninterpreted. One of the disadvantages of Java was that, on execution, the process of translating from Javabyte code to native executable resulted in a loss of performance. Instead of compiling the entire application in one go (which could lead to a slow start-up time), the JITcompiler simply compiles each portion of code as it is called (just-in-time). When code has been compiled.once, the resultant native executable is stored until the application exits, so that it does not need to berecompiled the next time that portion of code is run. Microsoft argues that this process is more efficientthan compiling the entire application code at the start, because of the likelihood that large portions of anyapplication code will not actually be executed in any given run. Using the JIT compiler, such code willnever be compiled.
外文翻译 原文 A Strategic Approach on Organizing Accounts Receivable Management: Some Empirical Evidence Material source: EBSCO search Author:Assel Bergh In this paper, the organizational behavior in managing accounts receivable is studied. It is based on the recent surge of interest in trade credit management from both academics and practitioners 1) the rather permanent character of these short-term but continuously renewed investments and 2) their strategic potential due to the existence of financial, tax-based, operating, transaction and pricing motives. The paper focuses on a search for sources of such a strategic value and for the determinants of its risk. More specifically this potential strategic value is said to create a need for flexibility and control in managing accounts receivable. It will therefore induce a need for internalization of its management. The resulting risks, however, favor its externalization. This results in a revision of the existing decision-making processes since, the extension of trade credit becoming a strategic asset, investments in accounts receivable cannot be judged by the financial needs incurred as measured by the traditional DSO-rate anymore. More specifically, a transaction cost theoretic approach is used to explain the decision whether or not to internalize the firm’s accounts receivable management and its risk, resulting in a set of hypotheses to be tested on a sample of both large and medium-sized Belgian companies. 1. Introduction Firms rarely require immediate payment for their merchandise. For example, in the UK corporate sector more than 80% of daily business transactions are on credit terms and accounts receivable constitute one of the main assets on corporate balance sheets (35% of total assets) (Summers and Wilson, 1997). As soon as trade debtors settle their accounts, cash flows into the company. At the same time, however, new sales generate new accounts receivable. The level of debtors thus remains constant when sales figures are stable, while it grows as sales figures increase (Grass, 1972). Although firms extending trade credit heavily invest in accounts receivable, the
毕业论文参考文献格式规范 一、参考文献的类型 参考文献（即引文出处）的类型以单字母方式标识，具体如下： [M]——专著,著作 [C]——论文集(一般指会议发表的论文续集，及一些专题论文集，如《***大学研究生学术论文集》。 [N]——报纸文章 [J]——期刊文章：发表在期刊上的论文，尽管有时我们看到的是从网上下载的（如知网），但它也是发表在期刊上的，你看到的电子期刊仅是其电子版。 [D]——学位论文：不区分硕士还是博士论文 [R]——报告：一般在标题中会有“关于****的报告”字样。 [S]——标准 [P]——专利 [A]——文章：很少用，主要是不属于以上类型的文章。 [Z]——对于不属于上述的文献类型，可用字母“Z”标识，但这种情况非常少见。 常用的电子文献及载体类型标识： [DB/OL] ——联机网上数据(database online) [DB/MT] ——磁带数据库(database on magnetic tape) [M/CD] ——光盘图书(monograph on CD ROM) [CP/DK] ——磁盘软件(computer program on disk) [J/OL] ——网上期刊(serial online) [EB/OL] ——网上电子公告(electronic bulletin board online) 很显然，标识的就是该资源的英文缩写，/前面表示类型，/后面表示资源的载体，如OL表示在线资源。 二、参考文献的格式及举例 1．期刊类 【格式】[序号]作者（两个以上用等）.篇名[J].刊名,出版年份,卷号(期号)起止页码. 【举例】 [1] 周融，任志国，等.对新形势下毕业设计管理工作的思考与实践[J].电气电
J——期刊文章 N——报纸文章 M——专著 更多请看下面： 参考文献（即引文出处）的类型以单字母方式标识，具体如下： M——专著C——论文集N——报纸文章J——期刊文章D——学位论文R——报告S——标准P——专利A——文章 对于不属于上述的文献类型，采用字母“Z”标识。 常用的电子文献及载体类型标识： 〔DB/OL〕——联机网上数据(database online) 〔DB/MT〕——磁带数据库(database on magnetic tape) 〔M/CD〕——光盘图书(monograph on CDROM) 〔CP／DK〕——磁盘软件(computer program on disk) 〔J／OL〕——网上期刊(serial online) 〔EB/OL〕——网上电子公告(electronic bulletin board online) 参考文献著录格式 1 期刊作者.题名［J］.刊名，出版年，卷(期)：起止页码 2 专著作者.书名［M］.版本(第一版不著录).出版地：出版者，出版年.起止页码 3 论文集作者.题名［C］.//编者.论文集名.出版地：出版者，出版年. 起止页码 4 学位论文作者.题名［D］.保存地点：保存单位，年份 5 专利文献题名［P］.国别，专利文献种类，专利号.出版日期 6 标准标准编号，标准名称［S］ 7 报纸作者.题名［N］.报纸名，出版日期(版次)
8 报告作者.题名［R］.保存地点：年份 9 电子文献作者.题名［电子文献及载体类型标识］.文献出处，日期 二、文献类型及其标识 1.根据GB3469 规定 ①期刊［J］ ②专著［M］ ③论文集［C］ ④学位论文［D］ ⑤专利［P］ ⑥标准［S］ ⑦报纸［N］ ⑧技术报告［R］ 2.电子文献载体类型用双字母标识，例如： ①磁带［MT］②磁盘［DK］③光盘［CD］④联机网络［OL］ 3.电子文献载体类型的参考文献类型标识方法为：［文献类型标识/载体类型标识 例如：①联机网上数据库［DB/OL］②磁带数据库［DB/MT］③光盘图书［M/CD］④磁盘软件［CP/DK］⑤网上期刊［J/OL］⑥网上电子公告［EB/OL］