资产负债表中应收款项的核算问题探讨
摘 要
本文主要探讨了资产负债表中应收款项核算中存在的问题以及相应的应对策略。在资产负债表中，应收款项是一种重要的负债，企业应对其进行合理的核算。本文从应收款项的概念、核算方法和管理理论入手，阐述了资产负债表中应收款项的现状，发掘了应收款项核算中存在的问题，如应收款项确认不当、计量不准确和监管不力，提出了相应的解决策略，即规范应收款项确认流程、加强应收款项计量准确性、以及增强应收款项的监管管理能力。通过加强内部控制制度的建立，企业可以提高应收款项核算的准确性和监管管理的能力。本文旨在为企业应收款项的核算提供一些探讨和借鉴，从而促进企业的健康发展和可持续经营。
关键词：资产负债表、应收款项、核算问题、解决策略
Abstract
This article mainly discusses the problems in the accounting of receivables in the balance sheet and the corresponding countermeasures. In the balance sheet, receivables are an important liability, and enterprises should properly account for them. Starting from the concept, accounting method and management theory of receivables, this paper expounds the current situation of receivables in the balance sheet, explores the problems in receivables accounting, such as improper recognition of receivables, inaccurate measurement and poor supervision, and proposes corresponding solution strategies, that is, standardizing the receivables recognition process, strengthening the accuracy of receivables measurement, and enhancing the supervision and management capabilities of receivables. By strengthening the establishment of an internal control system, enterprises can improve the accuracy of receivables accounting and the ability to supervise and manage. This paper aims to provide some discussion and reference for the accounting of enterprise receivables, so as to promote the healthy development and sustainable operation of enterprises.
Keyword: Balance sheet、Receivables、Accounting issues、Resolution strategies
目 录
1引言 1
2应收款项的基础理论 1
2.1应收款项的概念 1
2.2应收款项的核算方法 1
2.3应收款项管理的相关理论 2
3 资产负债表中应收款项核算中存在的问题 2
3.1 应收款项确认不当 2
3.2应收款项计量不准确 3
3.3 应收款项监管不力 3
4资产负债表中应收款项的核算对策 4
4.1规范应收款项确认流程 4
4.2加强应收款项计量的准确性。 4
4.3增强应收款项的监管管理能力 5
5结论 5
参考文献 7
致谢 8
摘 要
本文主要探讨了资产负债表中应收款项核算中存在的问题以及相应的应对策略。在资产负债表中，应收款项是一种重要的负债，企业应对其进行合理的核算。本文从应收款项的概念、核算方法和管理理论入手，阐述了资产负债表中应收款项的现状，发掘了应收款项核算中存在的问题，如应收款项确认不当、计量不准确和监管不力，提出了相应的解决策略，即规范应收款项确认流程、加强应收款项计量准确性、以及增强应收款项的监管管理能力。通过加强内部控制制度的建立，企业可以提高应收款项核算的准确性和监管管理的能力。本文旨在为企业应收款项的核算提供一些探讨和借鉴，从而促进企业的健康发展和可持续经营。
关键词：资产负债表、应收款项、核算问题、解决策略
Abstract
This article mainly discusses the problems in the accounting of receivables in the balance sheet and the corresponding countermeasures. In the balance sheet, receivables are an important liability, and enterprises should properly account for them. Starting from the concept, accounting method and management theory of receivables, this paper expounds the current situation of receivables in the balance sheet, explores the problems in receivables accounting, such as improper recognition of receivables, inaccurate measurement and poor supervision, and proposes corresponding solution strategies, that is, standardizing the receivables recognition process, strengthening the accuracy of receivables measurement, and enhancing the supervision and management capabilities of receivables. By strengthening the establishment of an internal control system, enterprises can improve the accuracy of receivables accounting and the ability to supervise and manage. This paper aims to provide some discussion and reference for the accounting of enterprise receivables, so as to promote the healthy development and sustainable operation of enterprises.
Keyword: Balance sheet、Receivables、Accounting issues、Resolution strategies
目 录
1引言 1
2应收款项的基础理论 1
2.1应收款项的概念 1
2.2应收款项的核算方法 1
2.3应收款项管理的相关理论 2
3 资产负债表中应收款项核算中存在的问题 2
3.1 应收款项确认不当 2
3.2应收款项计量不准确 3
3.3 应收款项监管不力 3
4资产负债表中应收款项的核算对策 4
4.1规范应收款项确认流程 4
4.2加强应收款项计量的准确性。 4
4.3增强应收款项的监管管理能力 5
5结论 5
参考文献 7
致谢 8
