2005•Sci-Tech Information Development & EconomyRequires access

Analysis on the Receivable Account

Wang Ya-l

Abstract

This paper introduces the conception of the receivable account, probes into the factors influencing the scale and the turnover rate of the receivable account, discusses on the analyzing method for drawing bad debts provisions of the receivable account, analyzes on the problems existing in current management of the receivable account, and puts forward some measures for strengthening the management of the receivable account.

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Available abstract

Key concepts: Accounts receivable, Factoring, Debt, Bad debt, Scale (ratio), Computer science, Business, Finance