HPMug2oMmNrOfxWQHLiEksa6s0hFu9Ox348d7QefarYlaFR5ArkhOwm3Da1pmxmxCtenj1+6luWD#r#n+EPn9L6Ce+9onqnMlT+i ›› 2012, Vol. 28 ›› Issue (6): 79-.DOI: 10.3969/j.issn.1009-0479.2012.06.017
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Abstract: Ａｃｃｏｕｎｔｓｒｅｃｅｉｖａｂｌｅｍａｎａｇｅｍｅｎｔｉｎｅｎｔｅｒｐｒｉｓｅｓｉｓｏｎｅｏｆｔｈｅｍｏｓｔｉｍｐｏｒｔａｎｔｐａｒｔｏｆｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔ．Ｉｎｏｒｄｅｒｔｏｐｒｏｍｏｔｅｃｏｍｐｅｔｉｔｉｖｅｎｅｓｓ，ｅｎｔｅｒｐｒｉｓｅｓｗｏｕｌｄｓｅｌｌｏｎｃｒｅｄｉｔｔｏｅｘｐａｎｄｔｈｅｉｒｓａｌｅｓｖｏｌｕｍｅ，ｗｈｉｃｈｒｅｓｕｌｔｓｉｎａｃｃｏｕｎｔｓｒｅｃｅｉｖａｂｌｅ．Ｏｎｔｈｅｏｎｅｈａｎｄ，ａｃｃｏｕｎｔｓｒｅｃｅｉｖａｂｌｅｂｒｉｎｇｓｓｔｒｏｎｇｅｒｃｏｍｐｅｔｉｔｉｖｅｎｅｓｓ，ｂｉｇｇｅｒｓａｌｅｓｖｏｌｕｍｅａｎｄｆｅｗｅｒｇｏｏｄｓｉｎｓｔｏｃｋ．Ｏｎｔｈｅｏｔｈｅｒｈａｎｄ，ｉｔｇｉｖｅｓｒｉｓｅｔｏｓｕｃｈｐｒｏｂｌｅｍｓａｓｅｘｔｅｎｄｉｎｇｐｒｏｄｕｃｔｉｏｎｐｅｒｉｏｄ，ｉｎｃｒｅａｓｉｎｇｃｏｓｔｏｆｃａｐｉｔａｌａｎｄｐｏｔｅｎｔｉａｌｆｉｎａｎｃｉａｌｒｉｓｋ．Ｔｈｅａｕｔｈｏｒａｎａｌｙｚｅｓｆａｃｔｏｒｓｔｈａｔｃａｕｓｅｔｈｅａｃｃｏｕｎｔｓｒｅｃｅｉｖａｂｌｅ，ｔｈｅａｄｖａｎｔａｇｅｓａｎｄｄｉｓａｄｖａｎｔａｇｅｓａｎｄｐｒｏｂｌｅｍｓｉｎｍａｎａｇｅｍｅｎｔｉｎＩｍｅｒｙｓＣｏｎｃｒｅｔｅＦｉｒｍ．Ｈｅａｌｓｏｐｕｔｓｆｏｒｗａｒｄｓｏｍｅｃｏｕｎｔｅｒｍｅａｓｕｒｅｓｆｏｒｅｎｈａｎｃｉｎｇａｃｃｏｕｎｔｓｒｅｃｅｉｖａｂｌｅｍａｎａｇｅｍｅｎｔａｎｄｃｏｎｔｒｏｌ．
Key words: ｅｎｔｅｒｐｒｉｓｅａｃｃｏｕｎｔｓｒｅｃｅｉｖａｂｌｅ, ｃｒｅｄｉｔｍａｎａｇｅｍｅｎｔ, ｃｒｅｄｉｔｐｏｌｉｃｙ
CLC Number:
Ｆ２７５
WEN Zhi-Yu. ＯｎＡｃｃｏｕｎｔｓＲｅｃｅｉｖａｂｌｅＭａｎａｇｅｍｅｎｔｉｎＥｎｔｅｒｐｒｉｓｅ：ＩｍｅｒｙｓＣｏｎｃｒｅｔｅＦｉｒｍ ａｓａＣａｓｅ[J]. HPMug2oMmNrOfxWQHLiEksa6s0hFu9Ox348d7QefarYlaFR5ArkhOwm3Da1pmxmxCtenj1+6luWD#r#n+EPn9L6Ce+9onqnMlT+i, 2012, 28(6): 79-.
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URL: http://kmyzxb.magtech.com.cn/EN/10.3969/j.issn.1009-0479.2012.06.017
http://kmyzxb.magtech.com.cn/EN/Y2012/V28/I6/79
