期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-6
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The matrix of the classification of the probability of return of counterparties' receivables according to the categories of debt servicing quality in 9 classes of the debtor is constructed. Features of the formation of bonuses in the system of electronic commerce are considered. It is proved that for increasing the level of the informativeness of the management accounting of the state of payments with suppliers, it is necessary to introduce an analytical table, where would be shown the debt in the context of each supplier according to the contracts, terms of debt repayment on schedule and in fact. The operogramme of the movement of the consignment note with the corresponding composition of accounting works is constructed..
关键词：Contractors;Receivables;Quality of Debt;Matrix;Operogramme Movement
