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1 建立货款回收风险处理机制。加强货款回收的风险管理 ,首先应严格按企业的有关规定区分“未收款”、“拖欠款”和“呆坏帐”。未收款的处理 :当月货款未能于规定期限内回收者 ,财务部门应将明细表交销售部门核对 ;销售部门应在未收款回收期限内负责催收。拖欠款的处理 :未收
1 The establishment of payment recovery risk handling mechanism. To strengthen the risk management of loan recovery, we should first distinguish between “unpaid receivables”, “arrears” and “bad and doubtful debts” in strict accordance with the relevant provisions of the enterprises. Handling of uncollected receivables: If the payment for the current month fails to be recovered within the prescribed time limit, the financial department shall submit the detailed list to the sales department for verification; the sales department shall be responsible for collection within the period for collecting uncollected receivables. Arrears of payments: not received