应收账款关系到企业销售收入能否最终转化为现金流,在不同性质企业间反映出不同特征。笔者就制造业应收账款实务中反映出的特点,从为新客户和老客户确定信用政策、合同订立和发货环节的注意事项、收账过程中的细节处理以及财务部门的衔接与配合四个方面,进行了较为全面的阐述。 Accounts receivable relates to whether the sales income of an enterprise can finally be converted into cash flow and reflects different characteristics among enterprises of different nature. The author of the manufacturing receivables reflected in the practice of the characteristics of new and existing customers from the credit policy to determine the contract and the shipping point of note, the details of the collection process and the financial sector convergence and cooperation Four aspects, carried out a more comprehensive exposition.