应收账款的核算和管理

目    录

一、应收账款的核算

(一)、应收账款产生的原因··················································2

（二）、应收账款的核算及核算中的存在的问题·································2

       1、应收账款的核算····················································2

       2、应收账款核算中的存在的问题········································2

（三）、完善应收账款核算的方法·············································3

二、.应收账款的管理现状及利弊···············································4

   (一)、应收账款的管理现状··················································4

（二）、赊销的益处与危害···················································4

（三）、加强应收账款管理的目的·············································6

三、如何进行应收账款管理····················································6

(一)、建立客户档案························································6

  （二）、完善合同的签约手续··················································7

  （三）、强化应收账款的日常管理··············································8

  （四）、加强应收账款的内部控制··············································9

  （五）、建立良好的售后服务··················································10

内 容 摘 要

    随着市场经济的日益发展，市场化程度越来越高，竞争也越来越激烈。企业为自我生存和发展会采取各种各样的销售手段来提升自己市场的占有率和销售量，其中一项重要手段就是赊销。本文阐述了应收账款的核算中存在的问题的基础上，得出如何去完善应收账款的核算；简单分析了应收账款管理现状及利弊，着重提出了应收账款管理的对策，从而大大降低企业呆坏账率，增加企业的回笼资金和经营成果。

关键词：应收账款  核算  管理