关于赊销交易引起的应收账款问题探讨【开题报告+论文+外文及翻译+文献综述+任务书】.rar

关于赊销交易引起的应收账款问题探讨【开题报告+论文+外文及翻译+文献综述+任务书】


摘  要

 应收账款是指企业因销售商品、产品或提供劳务而形成的债权，是企业流动资产的重要组成部分，形成应收账款的直接原因是赊销，由赊销交易带来应收账款问题，不可避免的形成大量呆坏账。赊销交易作为促销的手段虽然能扩大销售额，但也使企业承担坏账损失的风险，应收账款是企业的主要流动资产之一，其管理状况直接影响着企业资产质量和资产营运能力。当前，企业存在应收账款数量较大、变现能力较差、周转速度较慢等问题，隐含着大量的坏账损失，影响了企业整体资产质量，导致企业虚盈实亏。赊销交易作为一种销售方式，已经被企业所广泛采用。全球化经济的发展，企业的销售网络不断开拓到新的领域，赊销引起的应收账款问题尤为突出。本文通过赊销交易来分析由此引起应收账款，探讨了应收账款的膨胀及成因分析，应收账款的会计处理以及呆坏账的会计处理，探讨应收账款存在的问题及处理措施。
关键词：赊销交易,应收账款,呆坏账,处理, 

ABSTRACT

 Accounts　receivable　refers to the company from selling goods, products or services to the formation of the claims, is an important component of corporate liquidity, forming a direct result of accounts receivable credit, accounts receivable by a credit transaction to the problem inevitable formation of a large number of bad debts.Credit trading as a means of promotion can be big business although sales, but also enable enterprises to bear the risk of bad debt losses, accounts receivable current assets is one of the main business, its management directly affect the quality of assets and the assets of enterprises operating capacity.Currently,the number of large enterprise accounts receive exist,poor liquidity working slowly and so on ,implies a lot of bad debt losses affect their overall Credit transactions as a way of selling has been widely adopted by asset enterprises.Globalization and economic development, enterprise sales quality ,leading enterprises of profits and losses ,network continues to develop into new areas, accounts receivable credit problems caused by particularly.This credit transaction described by the resulting accounts receivable, accounts receivable of the  expansion and formation of the accounting treatment of accounts receivable and uncollectible bad debts processing, and accounts receivable after the treatment ofexplore and advance in the management of affairs.
Keywords: Credit ； Accounts receivable ； Bad debts ；Deal with

 
目录
中文摘要 I
英文摘要 II
引言 1
一 赊销交易 2
（一）赊销交易的定义 2
（二）赊销交易的意义 2
（三）赊销交易导致企业形成应收账款 3
二 应收账款给企业带来的主要问题 6
（一）应收账款占流动资金的比重过大 6
（二）应收账款管理工作繁杂 6
（三）对生产经营的影响 6
(四)虚增企业账面利润 6
（五）加速企业现金流量的支出 7
（六）增加企业成本 7
（七）增加税负弱化财务能力 7
三 企业对赊销交易形成应收账款的处理 8
（一）处理原则权责发生制 8
1.权责发生制的定义 8
2.权责发生制的应用 8
（二）对呆坏账的会计处理 9
四 加强应收账款管理的措施 12
（一）应收账款事前控制 12
（二）应收账款事中管理 13
（三）应收账款的事后管理 13
五 总结 16
六 参考文献 17
七 致谢 18