城市建筑
城市建築
성시건축
URBANISM AND ARCHITECTURE
2013年
10期
175-176
,共2页
应收账款%比率%管理
應收賬款%比率%管理
응수장관%비솔%관리
accounts receivable%ratio%management
应收账款是企业因销售商品、提供劳务等经营活动而形成的债权。它是企业拥有的将来收取货币资金或得到商品和劳务的各种权利。
應收賬款是企業因銷售商品、提供勞務等經營活動而形成的債權。它是企業擁有的將來收取貨幣資金或得到商品和勞務的各種權利。
응수장관시기업인소수상품、제공노무등경영활동이형성적채권。타시기업옹유적장래수취화폐자금혹득도상품화노무적각충권리。
The account receivable is the creditor's rights of en-terprise formed by sel ing products, providing services such as business activities. It is owned by the enterprise to charge mo-ney or get al kinds of rights of goods and services.
