摘 要
隨著我國(guó)經(jīng)濟(jì)日益發(fā)展，企業(yè)之間的競(jìng)爭(zhēng)越來(lái)越激烈，為了擴(kuò)大銷售、提高產(chǎn)品的市場(chǎng)占有率，把產(chǎn)品賒銷給客戶已經(jīng)十分普遍。我國(guó)一些企業(yè)由于缺少科學(xué)的信用管理，在市場(chǎng)競(jìng)爭(zhēng)壓力下，盲目、被動(dòng)地向客戶賒銷，其結(jié)果導(dǎo)致企業(yè)應(yīng)收賬款居高不下，壞賬風(fēng)險(xiǎn)損失過(guò)大，對(duì)企業(yè)的經(jīng)營(yíng)戰(zhàn)略產(chǎn)生巨大的影響。制定明確的信用營(yíng)銷戰(zhàn)略并實(shí)行有效的賒銷管理，制定科學(xué)合理的信用政策，選擇良好的銷售客戶，加強(qiáng)應(yīng)收賬款會(huì)計(jì)核算，完善企業(yè)內(nèi)部控制是企業(yè)提高市場(chǎng)競(jìng)爭(zhēng)能力和盈利水平的重要措施。
本文根據(jù)xx鉛筆廠有限公司的生產(chǎn)經(jīng)營(yíng)特點(diǎn)以及應(yīng)收賬款會(huì)計(jì)制度存在的弊端，主要從會(huì)計(jì)科目設(shè)置、會(huì)計(jì)核算制度以及對(duì)應(yīng)收賬款的內(nèi)部控制制度等方面進(jìn)行設(shè)計(jì)，為公司設(shè)計(jì)了一套應(yīng)收賬款會(huì)計(jì)制度體系，為公司更好的發(fā)展提供支持和幫助。

關(guān)鍵詞 應(yīng)收賬款 核算 會(huì)計(jì)制度 信用政策

Abstract
As China's economy development, competition among enterprises has become increasingly keen, in order to expand sales, increase market share, credit to the customer the product has been very common. Some enterprises in our country due to the lack of scientific credit management, under the pressure of competition in the market, blind and passive credit to customers, the result led to high corporate accounts receivable, bad debt risks the loss is too large, the business strategies of enterprises have an enormous impact. Establish a clear marketing strategy of credit and apply effective credit management, the development of scientific and rational credit policy, select a good sales customers, strengthen the accounts receivable accounting, internal control is sound enterprises to improve competitiveness and profitability in the market, an important measure for the level.
This article on the accounts receivable of the importance of business and the impact of the study, the Temple of Heaven for Harbin lead the company to establish a set of core accounting system for accounts receivable system, the development of the enterprise to better provide support and assistance.

Key words Account receivable Manage Accounting policies
Credit Policy

目 錄
摘 要 I
Abstract II

第1章 公司概況 1
1.1 公司的基本情況 1
1.2 公司應(yīng)收賬款相關(guān)分析 2
1.2.1應(yīng)收賬款與主營(yíng)業(yè)務(wù)收入的分析 2
1.2.2公司應(yīng)收賬款賬齡分析 3
第2章　應(yīng)收賬款相關(guān)理論 5
2.1　應(yīng)收賬款的定義 5
2.2　應(yīng)收賬款的特點(diǎn) 6
2.3　應(yīng)收賬款的分類 7
2.4　應(yīng)收賬款形成的原因 7
2.4.1外部因素 7
2.4.2 內(nèi)部因素 8
第3章 哈鉛筆廠公司的應(yīng)收賬款會(huì)計(jì)核算制度設(shè)計(jì) 9
3．1應(yīng)收賬款的會(huì)計(jì)科目設(shè)計(jì) 9
3．2應(yīng)收賬款的會(huì)計(jì)憑證設(shè)計(jì) 9
3. 3應(yīng)收賬款的會(huì)計(jì)賬簿設(shè)計(jì) 12
3. 4應(yīng)收賬款會(huì)計(jì)核算制度設(shè)計(jì) 14
3.4.1 應(yīng)收賬款的核算內(nèi)容 14
3.4.2 應(yīng)收賬款的會(huì)計(jì)處理 15
3.4.3 壞賬損失的會(huì)計(jì)處理 16
3. 5應(yīng)收賬款業(yè)務(wù)處理流程設(shè)計(jì) 17
第4章 哈鉛筆廠公司的應(yīng)收賬款內(nèi)部控制制度設(shè)計(jì) 21
4．1 應(yīng)收賬款收賬監(jiān)督制度設(shè)計(jì) 21
4.1.1.回收情況的監(jiān)督 21
4.1.2.收賬政策的制定 22
4. 2 應(yīng)收賬款對(duì)賬制度設(shè)計(jì) 23
4．3 應(yīng)收賬款信用政策制度設(shè)計(jì) 25
4.3.1信用期間的制定 26
4.3.2信用標(biāo)準(zhǔn)的制定 26
4.3.3現(xiàn)金折扣政策 28
4．4應(yīng)收賬款的保理業(yè)務(wù)設(shè)計(jì) 28
4. 5應(yīng)收賬款的反饋控制設(shè)計(jì) 29

結(jié) 束 語(yǔ) 31
致 謝 32
參 考 文 獻(xiàn) 33
附錄1 34
附錄2 37