| 施工企业应收帐款的管理 |
| |
| 引用本文： | 雷向东.施工企业应收帐款的管理[J].隧道建设,2006,26(1):102-104. |
| |
| 作者姓名： | 雷向东 |
| |
| 作者单位： | 中铁隧道股份有限公司, 河南 新乡453000 |
| |
| 摘 要： | 结合施工企业的特点，简要阐述了应收帐款的形成及构成应收帐款的成本，对应收帐款怎样进行事前、事中、事后的管理，以及应收帐款的清欠及坏账准备制度。
|
| 关 键 词： | 施工企业 应收帐款 管理 |
| 收稿时间： | 2005-09-09 |
| 修稿时间： | 2005年9月9日 |
Management of Construction Enterprise's Receivable Funds |
| |
| LEI Xiang-dong.Management of Construction Enterprise's Receivable Funds[J].Tunnel Construction,2006,26(1):102-104. |
| |
| Authors: | LEI Xiang-dong |
| |
| Institution: | China Railway Tunnel Stock Co., Ltd., Xinxiang 453000, Henan|China |
| |
| Abstract: | On basis of the features of the construction enterprises, the article describes the causes and cost for the receivable funds. Furthermore, the article describes the management of the receivable funds before, during and after the dealing, as well as the clearing of the receivable funds and the bad debt preparation system. |
| |
| Keywords: | construction enterprise receivable fund management |
| 本文献已被 维普 万方数据 等数据库收录！ |
| 点击此处可从《隧道建设》浏览原始摘要信息 |
| 点击此处可从《隧道建设》下载免费的PDF全文 |
|
