頁籤選單縮合
題 名 | The Effective Management of Uncollectible Accounts=壞帳之有效管理 |
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作 者 | 李合龍; 劉錦花; | 書刊名 | 高雄應用科技大學學報 |
卷 期 | 31 2001.12[民90.12] |
頁 次 | 頁303-313 |
分類號 | 494.7 |
關鍵詞 | 財務彈性; 流動性; 應收帳款; 備抵壞帳; Financial flexibility; Liquidity; Account receivable; Allowance for bad debt; |
語 文 | 英文(English) |
中文摘要 | 一般來說,財務報表的使用者對於的財務彈性與其流動性是極為關心的。因此,如何提供一些具備此特性的會計資訊給投資人與債權人以協助其作相關之決策是很重要的。 從財務報表的觀點而言,影響一企業之財務彈性與流動性的因素很多。例如:以資產負債表法評估之應收帳款等。不同的應收帳款評價方法將會大大的影響其淨變現價值。以資產負債表法評估應收帳款,所得之淨變現價值將較能反映企業之流動性及未來之現金淨流入。 |
英文摘要 | Generally, financial statement users are interested in a company’s financial flexibility and its liquidity. These informative communications are very important to those investors, creditors, and the like, who are in making credit and investment decisions. There are many factors upon which will impact a company’s financial flexibility and its liquidity. Among these factors is the net realizable value of account receivable. The different valuation methods on account receivable will tremendously influence the net realizable value of account receivable. The most common valuation methods associated with account receivable and its allowance account are the so-called income statement approach and the balance sheet approach. In the latter approach, one can obtain the better information about a company’s liquidity and the expectation cash inflow of ending accounts receivable. Moreover, with the FASB’s concern for reporting on a company’s liquidity and future expected cash flows, this paper suggests that the employment of the balance sheet approach may be more appropriate. |
本系統中英文摘要資訊取自各篇刊載內容。