应收账款简称应收,英语:accounts receivable缩写ARA/R),是一项会计科目;专指因出售商品或劳务,进而对顾客所发生的债权

许多应收账款的细项有助于进行分析:

  • 与销售相关之应收账款:其增加可能表示该公司对于针对其客户的现金回收存在问题。[1]
  • 坏账准备金。
  • 信用风险

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参考资料

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