I摘要摘要：随着中国市场经济的发展，中国的商业信贷在市场供需的影响下也在不断扩大。自 2018 年第二季度以来，上市公司应收账款余额已达 48.6 亿元。设备部门上市公司的应收账款占所有上市公司应收账款总额的 50％以上。由于消费电子行业主要将信贷销售作为促进销售和增加现金流风险的一种方式，因此行业特征的影响使得账户管理变得更加重要。客户本文使用American Home Appliances Group 示例解释如何管理 Midea 集团帐户，分析Midea 集团应收帐款问题以及比较应收帐款管理。它总结了行业公司及其对应收账款的影响。帐户要素和改进建议关键词：应收账款、家电行业、美的集团IIAbstract and Key wordsAbstract: With the development of China's market economy, China's commercial credit is also expanding under the influence of market supply and demand. Since the second quarter of 2018, the balance of accounts receivable of listed companies has reached 4.86 billion yuan. The accounts receivable of listed companies in the equipment sector account for more than 50% of the total accounts receivable of all listed companies. Since the consumer electronics industry primarily uses credit sales as a way to promote sales and increase cash flow risk, the impact of industry characteristics makes account management even more important. This article uses the American Home Appliances Group example to explain how to manage the Midea Group account, analyze the Midea Group's accounts receivable issues, and compare accounts receivable management. It summarizes the impact of industry companies and their corresponding receivables. Account elements and suggestions for improvementKey words: Receivables；Household Appliance Industry；Midea Group i目 录摘要及关键词.................................................................................................................IAbstract and Key words.................................................................................
