SinoPharm Credit Training Share.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * At the click of a mouse, you and every manager in your organization must have fingertip access to information to answer questions like… So the need to migrate data in best-practice fashion is clear and compelling. And its not just an up-front need; its ongoing. Data decays quickly. It needs to be kept clean, continuously. * At the click of a mouse, you and every manager in your organization must have fingertip access to information to answer questions like… So the need to migrate data in best-practice fashion is clear and compelling. And its not just an up-front need; its ongoing. Data decays quickly. It needs to be kept clean, continuously. * At the click of a mouse, you and every manager in your organization must have fingertip access to information to answer questions like… So the need to migrate data in best-practice fashion is clear and compelling. And its not just an up-front need; its ongoing. Data decays quickly. It needs to be kept clean, continuously. * * * * * * * * * * * * Average Level Bad Debts Reserve For Pharmaceutical Companies 帐龄计提比例 1 年以内5％ 1－2 年10％ 2－3 年20％ 3 年以上55％ 坏帐准备的平均计提比例为12％ Charter 10 第十章Bad Debt Reserve 坏帐准备金 三、坏帐准备金和核销制度实例 Charter 11 第十一章AR Management Outsourcing 应收帐款外包金融工具 Charter 11 第十一章AR Management Outsourcing 应收帐款外包金融工具 一、商业信用保险 商业信用保险 商业信用保险（Credit Insurance）是指卖方与保险公司之间签订保险协议，根据该协议卖方向特定的买方销售货物或提供服务，在买方（债务人）因破产、故意拖欠等原因或买方所在国家因实施贸易、汇兑限制、发生战争等政治风险不能支付到期帐款的情况下，保险公司根据货款（发票金额）的一定比例给予卖方赔偿。 欧洲是世界上信用保险最为完善的地区，有85％的贸易是通过信用保险来实现有。 商业信用保险在中国的发展 在我国，信用保险的渗透率很低。国内贸易信用保险还处在初始开发的阶段，而进出口信用保险则仅有一家——中国进出口信用保险公司（简称中信保）。 中国出口信用保险公司：是由国务院批准成立的惟一一家出口信用保险业务的政策性保险公司。主要提供短期和中长期的出口信用保险、国内贸易信用保险、商帐催收、资信评估、保单融资等服务。 平安保险公司（法国科法斯集团）：去年年底，科法斯集团分别与中国平安保险公司以及中国最大的上市银行——招商银行达成合作伙伴协议。协助平安保险产险公司推出“企业国内贸易应收账款短期信用保险”，为国内企业的赊销业务提供信用保险服务。 为什么选择商业信用保险(案例) A公司以50万元的价格出售给B公司一批货物，这批货物的成本是30万美元，购买信用保险的费率是0.5%，保险公司只为90%的货款投保 不投保的情况 预期利润