目 录摘要····························· 1关键字···························· 1一、应收账款的概况······················1 （一）应收账款基本理论···················· 1（二）应收账款形成的原因··················1（三）应收账款对企业的影响················· 21.有利方面····················· ··· 2 2.不利方面·················· ······3二、对企业应收账款现状的分析···············3（一）公司简介·······················3（二）公司应收账款现状·······················41.应收账款占流动资产的比重分析·················42.应收账款占主营业务收入的比重分析···············43.应收账款周转率的分析·····················4（三）公司应收账款存在的一些问题···············51.客户信用评价不完善，盲目赊销············· ·52.销售合同管理不完善·················· ·53、缺乏信息沟通···················· · 54.缺乏鼓励客户及时还款措施··············· ·6（四）加强应收账款管理的对策···············6 1、树立风险意识·················· ·· 62、强化客户信用管理··················· 63、增强企业内部信息化建设················ ·74、增强应收账款的回收力················ ··7三、结论·························7参考文献·························91对企业应收账款的分析--以常州华润化工仓储有限公司为例【摘要】应收账款是什么?应收账款是公司流动资产的重要组成部分之一,对于许多公司来说,应收账款本身就是生产和销售的统一体。首先,许多公司希望利用应收账款来促进销售,增加销售收入,扩大公司的知名度，增强公司的竞争力。但是另一方面,他们也希望避免因应收账款所导致的坏账损失、现金流困难等漏洞。因此,本文以常州华润化工仓储有限公...
