摘要
在激烈的市场竞争情况下,企业为了生存发展不得不利用赊销去开拓市场,这就不可避免的产生了应收账款。为此从企业持有应收账款的意义、持有应收账款的风险、如何采取措施来防范风险及转移风险等方面提出了看法。
In order to increase market share for sustainable development under the competitive circumstance, companies make use of credit sales as promotion, thus account receivable incurred inevitably. In this article we＇ve discussed the risk and purpose of account receivable to a company and, how to reduce and transfer the risk.
出处
《机械管理开发》
2007年第5期120-121,共2页
Mechanical Management and Development
关键词
应收账款
风险
信用
Account receivable
Risk
Credit
