浅析企业出纳——基于奥马电器货币资金收支业务核算的探究VIP专享

浅析企业出纳——基于奥马电器货币资金收支业务核算的探究目录摘要................................................................................................................................1一、引言........................................................................................................................1二、奥马电器货币资金收支业务现状分析................................................................2（一）奥马电器有限公司简介....................................................................................2（二）奥马电器货币资金收支业务分析....................................................................21.应收账款占流动资产的比重分析..............................................................22.应收账款占主营业务收入的比重分析......................................................33.应收账款的周转速度分析..........................................................................34.应收账款账龄分析......................................................................................45.应收账款与坏账损失的分析......................................................................5三、奥马电器应收账款管理存在的问题....................................................................5（一）应收账款规模不断增加....................................................................................5（二）应收账款周转率显著下降................................................................................6（三）应收账款坏账率明显升高................................................................................6四、基于奥马电器货币资金收支业务对企业出纳的思考........................................7（一）企业出纳应当提高货币资金收支业务风险防范意识....................................7（二）出纳应当提高货币资金收支业务管理重要认识............................................8结语................................................................................................................................81摘要出纳工作归集起来有三个特征：一、出纳是现金...