Study On The Application Of Accounts Receivable In Datang Mobile's Financial Management

The content of the paper is to study Datang Mobile accounts receivables management problems and solutions.By using the entire receivable management mode that consists of three stages which are the ex-ante prediction,the control during happening and monitor after happened in order to realize scientific and effective management of accounts receivable for Datang Mobile.Accounts receivable is the way companies apply credit sales upon goods&materials&services.Generally,accounts receivable are shown in the corporate balance sheet.As one of the most important part of corporate financial management and operations management,accounts receivable management has been more and more concerned by enterprises.According to the requirements of accounting standards in our country,corporate revenue is recognized by accrual accounting,which the revenue is registered after the sale of goods,even before the corporate receives the payment.Therefore accounts receivable of corporate are generated in corporate.This paper lays particular emphasis on the application about accounts receivables management method.Based on previous research of accounts receivable management at home and abroad,and combined with the relevant situation in Datang Mobile,This paper mainly contribute to obtain accounting receivable management problems and conduct comprehensive receivables management systems for Datang Mobile.