目 录摘 要......................................................................................................................IAbstract.....................................................................................................................II引 言.....................................................................................................................11 应收账款管理概述................................................................................................31.1 应收账款的概念...........................................................................................31.2 应收账款的功能...........................................................................................31.3 应收账款的成本...........................................................................................32 大连新伙伴贸易有限公司应收账款概况............................................................52.1 大连新伙伴贸易有限公司应收账款管理基本情况分析...........................52.1.1 应收账款账龄分析..............................................................................52.1.2 应收账款周转率分析..........................................................................62.1.3 应收账款趋势分析..............................................................................72.2 应收账款的风险控制...................................................................................72.2.1 应收账款事前管理现状......................................................................72.2.2 应收账款事中管理现状......................................................................82.2.3 应收账款事后管理现状......................................................................83 新伙伴贸易有限公司应收账款管理存在的问题................................................93.1 应收账款赊销不严.......................................................................................93.2 应收账款绩效考核体系不健全.......................................................
