目 录
一、应收账款、坏账准备的核算
（一）应收账款···················································2
1.应收账款的概述···············································2
2.会计账户·····················································2
3.核算内容·····················································2
4.销售折扣、销售折让与销售退回的核算···························3
（二）坏账准备···················································4
1.坏账、坏账损失的概念·········································4
2.坏账损失的确认标准···········································5
3.坏账损失的核算方法···········································5
4.坏账准备的计提范围···········································6
5.坏账准备的计提方法···········································6
二、应收账款的管理···················································7
（一）应收账款对一个企业的运营、盈利的重要性······················7
（二）应收账款的管理目标··········································7
（三）应收账款的成本··············································8
（四）信用政策····················································8
（五）应收账款日常管理···········································10
三、应收账款的财务分析··············································11
1.应收账款周转率···············································11
2.应收账款周转天数·············································12
3.应收账款周转情况的分析·······································12
四、应收账款的风险控制···············································12
（一）应收账款失控的常见情形······································12
（二）应收账款控制要点············································12
内 容 摘 要
一个企业应收账款的核算必须按照规定的会计方法和程序进行，并在财务会计报告中予以充分、准确的披露。如果企业的应收账款核算不规范、正确，不仅影响企业的运营、企业决策者的分析决策，而且披露不正确的财务报表会影响报表使用者作出合理的判断，最终影响企业的发展，可见应收账款正确核算的重要性。市场竞争越来越激烈，企业为争取客户订单，增加利润，企业不得不赊销，但另一方面，客户拖欠账款，占压企业大量流动资金，企业面临巨大的商业风险。只有管理好应收账款，才能加快企业资金周转，提高其利用率，增加企业净收益，防范企业经营风险，使企业财富最大化。
关键词：应收账款核算 应收账款管理 重要性
