价值工程
價值工程
개치공정
Value Engineering
2015年
28期
50-51,52
,共3页
坏账损失%内部控制%风险评估
壞賬損失%內部控製%風險評估
배장손실%내부공제%풍험평고
bad debt loss%internal control%risk evaluation
面临越来越严酷的市场竞争形势，企业为了扩大产品的市场占有率，赢得竞争主动权，常常采取分期付款等以商业信用为主的销售手段。复杂多变的市场环境使部分应收账款无法收回或者收回的可能性非常小，这部分账款一般会被记为坏账，企业因此承担的经济损失即为坏账损失。最近几年，由于市场以及企业内部控制等诸多因素的影响，企业的坏账损失逐年增加，净利润不断缩水，有的企业中甚至有陈年烂账始终无法收回，以至于年年亏损却束手无策。本文拟对如对坏账的确认以及减少坏账应采取的对策谈几点思考。
麵臨越來越嚴酷的市場競爭形勢，企業為瞭擴大產品的市場佔有率，贏得競爭主動權，常常採取分期付款等以商業信用為主的銷售手段。複雜多變的市場環境使部分應收賬款無法收迴或者收迴的可能性非常小，這部分賬款一般會被記為壞賬，企業因此承擔的經濟損失即為壞賬損失。最近幾年，由于市場以及企業內部控製等諸多因素的影響，企業的壞賬損失逐年增加，淨利潤不斷縮水，有的企業中甚至有陳年爛賬始終無法收迴，以至于年年虧損卻束手無策。本文擬對如對壞賬的確認以及減少壞賬應採取的對策談幾點思攷。
면림월래월엄혹적시장경쟁형세，기업위료확대산품적시장점유솔，영득경쟁주동권，상상채취분기부관등이상업신용위주적소수수단。복잡다변적시장배경사부분응수장관무법수회혹자수회적가능성비상소，저부분장관일반회피기위배장，기업인차승담적경제손실즉위배장손실。최근궤년，유우시장이급기업내부공제등제다인소적영향，기업적배장손실축년증가，정리윤불단축수，유적기업중심지유진년란장시종무법수회，이지우년년우손각속수무책。본문의대여대배장적학인이급감소배장응채취적대책담궤점사고。
Facing the increasingly harsh market competition, in order to expand product market share and win the competition initiative, enterprises often adopt sales approaches like payment by installment which is mainly commercial credit. The complex and changeful market environment makes some accounts receivable cannot be recovered or the recovery possibility is very small. This part of the payment usually are recorded as bad debts, and the economic loss caused by this is the bad debt loss. In recent years, due to the market and enterprise internal control, and many other factors, the enterprise's bad debt losses increase year by year, and the net profit declines constantly. Some enterprises even have aged accounts in a mess that can't take back, leading to great losses every year. This article discusses on the confirmation of bad debts and the measures to reduce bad debt.
