關(guān)于賒銷交易引起的應(yīng)收賬款問(wèn)題探討【開題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】


摘  要

 應(yīng)收賬款是指企業(yè)因銷售商品、產(chǎn)品或提供勞務(wù)而形成的債權(quán)，是企業(yè)流動(dòng)資產(chǎn)的重要組成部分，形成應(yīng)收賬款的直接原因是賒銷，由賒銷交易帶來(lái)應(yīng)收賬款問(wèn)題，不可避免的形成大量呆壞賬。賒銷交易作為促銷的手段雖然能擴(kuò)大銷售額，但也使企業(yè)承擔(dān)壞賬損失的風(fēng)險(xiǎn)，應(yīng)收賬款是企業(yè)的主要流動(dòng)資產(chǎn)之一，其管理狀況直接影響著企業(yè)資產(chǎn)質(zhì)量和資產(chǎn)營(yíng)運(yùn)能力。當(dāng)前，企業(yè)存在應(yīng)收賬款數(shù)量較大、變現(xiàn)能力較差、周轉(zhuǎn)速度較慢等問(wèn)題，隱含著大量的壞賬損失，影響了企業(yè)整體資產(chǎn)質(zhì)量，導(dǎo)致企業(yè)虛盈實(shí)虧。賒銷交易作為一種銷售方式，已經(jīng)被企業(yè)所廣泛采用。全球化經(jīng)濟(jì)的發(fā)展，企業(yè)的銷售網(wǎng)絡(luò)不斷開拓到新的領(lǐng)域，賒銷引起的應(yīng)收賬款問(wèn)題尤為突出。本文通過(guò)賒銷交易來(lái)分析由此引起應(yīng)收賬款，探討了應(yīng)收賬款的膨脹及成因分析，應(yīng)收賬款的會(huì)計(jì)處理以及呆壞賬的會(huì)計(jì)處理，探討應(yīng)收賬款存在的問(wèn)題及處理措施。
關(guān)鍵詞：賒銷交易,應(yīng)收賬款,呆壞賬,處理, 

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

 
目錄
中文摘要 I
英文摘要 II
引言 1
一 賒銷交易 2
（一）賒銷交易的定義 2
（二）賒銷交易的意義 2
（三）賒銷交易導(dǎo)致企業(yè)形成應(yīng)收賬款 3
二 應(yīng)收賬款給企業(yè)帶來(lái)的主要問(wèn)題 6
（一）應(yīng)收賬款占流動(dòng)資金的比重過(guò)大 6
（二）應(yīng)收賬款管理工作繁雜 6
（三）對(duì)生產(chǎn)經(jīng)營(yíng)的影響 6
(四)虛增企業(yè)賬面利潤(rùn) 6
（五）加速企業(yè)現(xiàn)金流量的支出 7
（六）增加企業(yè)成本 7
（七）增加稅負(fù)弱化財(cái)務(wù)能力 7
三 企業(yè)對(duì)賒銷交易形成應(yīng)收賬款的處理 8
（一）處理原則權(quán)責(zé)發(fā)生制 8
1.權(quán)責(zé)發(fā)生制的定義 8
2.權(quán)責(zé)發(fā)生制的應(yīng)用 8
（二）對(duì)呆壞賬的會(huì)計(jì)處理 9
四 加強(qiáng)應(yīng)收賬款管理的措施 12
（一）應(yīng)收賬款事前控制 12
（二）應(yīng)收賬款事中管理 13
（三）應(yīng)收賬款的事后管理 13
五 總結(jié) 16
六 參考文獻(xiàn) 17
七 致謝 18