免费咨询热线：400-699-1716 
微信
APP
ACCA FM知识点：Key areas of accounts receivable management
文章来源：ACCA全球官网
发布时间：2021-11-04 11:00
阅读：693次
财务管理学习指南的C2d部分指出，学生应该能够“讨论、应用和评估相关技术在应收账款管理中的使用”，然后在六个小节中给出了所需内容的进一步细节。本文介绍应收账款管理的关键领域。
Section C2d)of the Financial Management study guide states that students should be able to‘discuss,apply and evaluate the use of relevant techniques in managing accounts receivable’.Further detail of what is required is then given in six sub-sections.
Key areas of accounts receivable management
There are three key areas of accounts receivable management.
Before a company grants credit to a customer it should ensure,as far as possible,that the customer is worthy of that credit and that bad debts will not result.Checks should continue to be carried out on existing customers as a company would like to have early warning of any problems which may be developing.This is especially true for key customers of the company.
Once the decision has been taken to grant credit,then suitable credit terms must be set and the receivables that arise must be monitored efficiently if the costs of giving credit are to be kept under control.
A key area of the management of accounts receivable is the final collection of cash from customers.Any company must have a rigorous system to ensure that all customers pay in a timely fashion as,without this,the level of receivables and the cost of financing these receivables will inevitably rise,as will the risk and cost of bad debts.
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Mitchell
讲师认证：
ACCA资深会员，CPA Canada会员。 曾任ACCA中国代表处中国区政策经理、德勤中国税务和商务咨询高级顾问。拥有多年商业投资环境评估服务、国际并购服务（如尽职调查、集团架构重组计划、集团架构筹划等）及转让定价服务的经验，并参与多个ACCA全球专业洞察课题调研，在多个研讨会发表ACCA专业洞察演讲。 上课带动性强，善于举例与互动，讲解逻辑严谨，公式推导清晰，归纳总结清晰。
免费下载老师推荐的学习资料
免费直播
