Managing accounts receivable_2022年ACCA考試FM知識點
注意你的思想，它會變成你的言語;注意你的言語，它會變成你的行動;注意你的行動，它會變成你的習慣;注意你的習慣，它會變成你的性格;注意你的性格，它會變成你的命運。acca考試備考正在進行中，F(xiàn)M考試科目也是F階段比較重點的考試科目，今天東奧小編為大家整理了關(guān)于Managing accounts receivable（應收賬款管理）是什么相關(guān)知識點，趕快來看一下吧。
【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）是什么
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
堅持自己的夢想，即使沒有翅膀也能飛翔。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識點了，最后預祝大家順利上岸。
注：以上內(nèi)容來自FM精講班第11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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