应收账款毕业论文.doc

苏州市职业大学
毕业实践报告
题目关于苏州苏城广告有限公司应收账款的调研报告

院商学院
系会计系
专业班级
姓名 XXX
学号 XXXXXXXX
指导教师 XXXX
2013年 5月 13日
关于苏州苏城广告有限公司应收账款的调研报告
班级:XXXXXXX 姓名:XXXXXXX 指导老师:XXXXXX
摘要:企业往来款项挂账过多,资金回收不力,往来账款所占比重越来越大,不仅造成企业资金周转困难,而且也使企业的会计信息失真。企业应收账款的大量存在,虚增了账面上的销售收入,在一定程度上夸大了企业经营成果,增加了企业的风险成本。降低了企业的资金使用效率,企业效益下降。报告首先简单介绍了实习单位与实习的工作情况,接着论述应收账款对企业的影响,从企业内部管理出发,对企业应收账款管理中存在的问题作了剖析,提出了自己的意见与建议。
关键词:应收账款;商业折扣;客户信用等级评定
Abstract: Enterprise money exchanges too much credit, the recovery of funds is ineffective, current accounts e bigger, not only causes the difficulty the fund turnover of enterprise, but also make the enterprise accounting information distortion. Enterprises should be the existence of a large number of accounts receivable, the inflated book sales, exaggerated the operating results of an enterprise in a certain extent, increased the risk of cost of enterprises. Reduces the enterprise the fund use efficiency, the decline in business efficiency. The report introduces the practice unit and practice work, and then discuss the effect of accounts receivable on enterprises, starting from the internal management of the enterprise, the enterprise accounts receivable management issues in the analysis, put forward their own opinions and suggestions
Keywords: accounts receivable; discount; customer credit rating assessment
一、毕业实践单位简介
我所在的实习单位“XXXXXX有限公司”是一家不到40人的私营企业,主要的业务包括设计、制作、发布:路牌、