[第八章旅游企业流动资产管理.ppt

三、应收账款信用政策的确定 ★ 信用标准 ★ 信用条件 ★ 收账政策 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. （一）信用标准 客户获得公司的交易信用所应具备的条件。 信用标准较高 丧失销售收入 ↓ 降低销售利润 权衡 ① 减少坏账损失 ② 降低机会成本 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 客户资信评价方法 ● 5C”评估法 （1）品德(Character) （2）能力(Capacity) （3）资本(Capital) （4）抵押品(Collateral) （5）条件(Condition) ● 信用评分法 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. （二） 信用条件 信用期限 折扣期限 现金折扣 【例】一笔价款为100 000元的交易 信用条件： （ 2/10 ，N/30） 98 000元 信用条件：（N/30） 100 000元 销售日 0 10 20 收款日 30 销售日 0 10 20 收款日 30 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. ★ 信用期限 延长信用期限 增大销售量 ↓ 增加毛利 权衡 ① 增加机会成本 ② 增加坏账损失、收账费用 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. ★ 现金折扣和折扣期限 提供现金折扣 抵减收入 ↓ 降低收益 权衡 降低信用成本 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 第八章 旅游企业流动资产管理 第一节 现金管理 第二节 应收账款管理 第三节 存货管理 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Prof