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往来账款是企业在生产经营过程中购销产品、提供或接受劳务而形成的债权、债务关系。它是体现企业经营成果和资金状况的重要经济信息。加强往来款的管理,对于真实地反映企业的经营成果,有效地防止虚盈或潜亏,提高企业的资金利用率减少坏账或资金链断裂的风险有着重要的意义。
Current accounts are businesses in the production and operation of the process of buying and selling products, providing or receiving services and the formation of debt, debt relationship. It is an important economic information that reflects the business performance and financial status of the enterprise. To strengthen the management of current and financial transactions is of great significance to the true reflection of the business achievements of enterprises, effective prevention of virtual surplus or potential loss, improvement of capital utilization of enterprises, and reduction of the risk of bad debts or the collapse of the capital chain.