Accounts receivable is the enterprise current assets is an important project. With the development of market economy, the implementation of commercial credit, enterprise accounts receivable amount is generally increasing obviously, accounts receivable management has become increasingly important in business activities.
The disadvantages of accounts receivable management:
(1) reduced the service efficiency of funds of enterprises, make the enterprise profits down.
As a result of the enterprise logistics and cash flow, send goods, issue sales invoice, payment for goods can't synchronous collection, and sales is established, the net sales revenue of have no up recovery, is bound to produce no cash inflows sales business profits and losses generated income tax and sales taxes paid and years be paid in advance, if involves the maximal ? caused by sales revenue
