浅析贵州茅台预收账款波动摘要白酒行业一大关键财务指标就是预收账款。预收账款始终被当做是白酒公司调整效益的方式，是评估此类产业需求多少的关键指标，也是表现公司此后发展潜能的工具，是此类公司盈余管理平滑利润的关键方式。因为白酒行业一般实施“先打款后发货”方针，经销商预付的货款增加导致预收账款增加，预收账款的增减预示着此类公司的前景。作为白酒行业标杆的贵州茅台，去年一度成为股王而引发热议，其预收账款的大额波动一直备受关注。本课题以投资者的角度，以预收账款的变化为着手点对贵州茅台开展深入研究，通过对贵州茅台预收账款大额波动的研究，期望能发现贵州茅台预收账款波动隐含的各种信息对企业的预收账款进行合理的解读和其波动与盈余管理动机有关与否，并就对贵州茅台有关预收账款存在的问题及其原因进行分析，针对现状提出贵州茅台预收账款大额波动与盈余管理动机的关系为平滑利润和美化业绩的有关设想和利用预收账款调节利润的后果进行研究，并就此研究提出遏制利用预收账款操纵利润的建议和指导。关键词：预收账款，波动，盈余管理，利润，茅台AnalysisonthefluctuationofGuizhouMoutaiprereceivableAbstractAkeyfinancialindicatoroftheliquorindustryistheadvancereceipts.Theadvancereceiptshavebeenconsideredasthe"reservoir"fortheliquorbusinesstoadjustprofits.Itisanimportantindextomeasuretheeconomicprosperityoftheliquorindustryandreflectsthefuturedevelopmentpotentialoftheliquorbusiness.Itisanimportantmeanstosmoothprofitsoftheliquorbusiness.Becauseliquorcompaniesgenerallyimplementthe"firsthitafterthedeliveryofgoods"policy,theadvancepaymentofthedealerledtotheincreaseinadvancereceipts,advancesandadvancesreflectedtheprospectsofliquorbusiness.AsthebenchmarkforliquorindustryinGuizhouMaotai,Wangsharesoncebecamehotandcontroversiallastyear,thelargefluctuationsintheiradvancereceiptshavebeenofconcern.Thesubjectfromtheperspectiveofinvestors,thefluctuationofaccountsreceivableasthestartingpointfortheanalysisofGuizhouMaotai,GuizhouMaotaiadvancereceiptsbylargefluctuationsinthestudy,hopingtofindouttheimplicitintheKaohsiungMaotaiadvancereceiptsfluctuationsInformationonthecompany'spre-paidaccountsforareasonableinterpretationofitsfluctuationsandearningsmanagementmotiveswhetherornot,andontheMaotaiGuizhouKaohsiungrelatedtotheproblemsandthereasonsfortheadvancepaymentanalysis,inviewofthestatusquoproposedMoutaiadvanceaccountsreceivableTherelationshipbetweentheamountoffluctuationandtheearningsmanagementmotivationtostudytheconsequencesofsmoothingprofitsandbeautifyingtheperformanceandtheconsequencesofusingpre-paidaccountstoadjustprofits.Basedonthis,weputforwardsuggestionsandguidancetocurbtheuseofpre-paidaccountstomanipulateprofits.Keywords:Advances,Volatility,EarningsManagement,Profit,Maotai.目录引言...........................................................................................................................1第1章预收账款的概述...........................................................................................31.1预收账款的概念.................................................................................................................31.2预收账款的方式.................................................................................................................31.3预收账款的特性和列报方法.............................................................................................31.4预收账款相关关系.............................................................................................................41.5预收账款账目处理和注...
