Managing accounts receivable是什么_2022年ACCA考試FM知識點
至于未來會怎樣，要走下去才知道，反正路還很長，天總會亮。學習必須要堅持下去，總有學會的那一天！關于ACCA考試FM科目相關知識點小編已經(jīng)整理好了，新的一年，努力吧！
【內(nèi)容導航】
Managing accounts receivable應收賬款管理
【知識點】
Managing accounts receivable應收賬款管理
Managing accounts receivable應收賬款管理
Framework for managing receivables
u Assessing creditworthiness
In managing accounts receivable, the creditworthiness of customers needs to be assessed. The risks and costs of a customer defaulting will need to be balanced against the profitability of the business provided by that customer. The main points to note are as follows:
? Bank references
? Trade references
? Credit rating agency
? Financial statements
? Press comments
? Site visiting
u Monitor accounts receivable
Regular monitoring of accounts receivable is very important to ensure compliance with credit terms. Following methods are often used:
? Aged receivables analysis
? Check the number of overdue accounts/ the amount of outstanding cash
? Settle outstanding accounts on time and keep to agreed credit limits
? Issue regular statements and reminders
u Collecting amounts owing
Companies usually use the following methods regarding overdue accounts receivable:
? Early payment discount
? Chasing letter(Monthly statements) or phone calls
? Stopping supplies
? Consider the use of a debt factor
? Have clear procedures for taking legal action or charging interest
成功之前我們要做應該做的事情，成功之后我們才可以做喜歡做的事情。ACCA考試備考是個慢過程，但只要堅持住，勝利就是你的！
注：以上內(nèi)容來自FM精講班第1講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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