摘要：Receivables arise if the company (someone) to sell goods or services to othercompanies (others) in credit. While understanding the global receivables isowned creditor rights to collect the amount of money, goods or services to thedebtor because of the credit sales will be paid with cash. Companies generallydo analyzing the prospective customers who called the 5 C are: Character,Capacity, Capital, Colleteral (collateral), and Condition. Analysis tools used inscientific writing, there are two methods, namely: Method Flatt (fixed interest)which is also called the nominal interest rate, ie the interest rate set by thecompanys size. And the annuity method is often called the effective interestrate or market rate which is the actual interest rate prevailing in the market.Results obtained in this scientific writing is the profit or revenue during the firstyear fixed rate of Rp.. 7.371 million. While the interest calculation methodannuity, the company will benefit / Interest income during the first year, Rp. 932100, gains or income during the three-year fixed rate of Rp. 4211112
