| 建立应收账款的内部控制制度初探 |
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| 引用本文： | 王亚影,王芳. 建立应收账款的内部控制制度初探[J]. 北京城市学院学报, 2005, 0(4): 62-66 |
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| 作者姓名： | 王亚影 王芳 |
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| 作者单位： | 北京城市学院,培训中心,北京,100083;北京城市学院,培训中心,北京,100083 |
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| 摘 要： | 在现代市场经济中，企业为了增强销售过程中的竞争力，越来越多地采用信用销售方式。伴随而来的必然是越来越多的应收账款和如何控制应收账款的增长。
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| 关 键 词： | 应收账款 内部控制制度 负债 |
| 文章编号： | 1673-4513（2005）-04-062-05 |
| 收稿时间： | 2005-10-20 |
| 修稿时间： | 2005-10-20 |
The Study on Setting up Internal Control System about Receivable Accounts |
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| Wang Yaying,Wang Fang. The Study on Setting up Internal Control System about Receivable Accounts[J]. Haidian University Journal, 2005, 0(4): 62-66 |
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| Authors: | Wang Yaying Wang Fang |
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| Affiliation: | Wang Yaying Wang Fang |
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| Abstract: | In the modem marketing economy, in order to improve compete in the course of sales, enterprises have to provide credit sales. So the receivable accounts are increasing more and more. How to control the growth of receivable accounts is a very important topic. |
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| Keywords: | receivable accounts internal control system debts |
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