The Research On Account-Receivable For Enterprise

Account receivable is an important factor of limiting domestic enterprises to survive and develop. As a accounting item, we analyze synthetically the relative data of receivable account and other relative accounting item, it will reflect the level of the ability of corporate business management and asset profits.Firstly, the background of this research is brought forth. It is straightly pointed out in the text that account receivable and development trends exist in our domestic companies. As China joins WTO and economic globalization is more deep, domestic enterprises will face more strong competitive power, so it is necessary to do research on account receivable more deeply. Secondly, this theory research on account research is introduced in the text. Based this, research object and research methods for account receivable are brought out, study further the existence forms and reasons of account receivable and analyze traits of account receivable. As economy continues to develop and change, different forms about account receivable had taken great changes with corresponding to economy. The author classifies with account receivable, focus on the year of account receivable and influences on enterprise business administration. These are classified as two kinds ——daily account receivable and capital account receivable. Thirdly, it is directed against the nature of daily account receivable and these methods are brought out, such as goods to goods, accounting, assurance and anti-assurance, designing managing organization, adjusting product frame and subculture. It is directed against the nature of daily account receivable and these methods are brought out, such as debt to share, factoring, asset security and international factoring. Several important applied methods are expound concretely with the research of account receivable for credit-sale in WUHAN QINGJIANG chemical Ltd. CO. Finally, it is stated that there are several important problems in the region of account receivable, such as management main body, objector and scale. It is taken as necessary complement to full text. It maybe offers a beneficial refer for studying them deeply for newly-comers.