证券日报网讯方大集团11月21日发布公告，在公司回答调研者提问时表示，公司对应收款项主要按账龄 组合为基础确认坏账准备，近几年受大环境影响，公司的应收款项收款周期有所延长导致坏账准备计提 增加。公司将加强项目合同跟踪和应收款项管理，包括成立收款专班小组、统筹收款管理工作；完善合 同履约管理机制，针对不同项目特征，分类施策，确保催收项目精准有效；建立项目全周期风险评估机 制，实施分级动态风险管控。同时，在订单筛选方面，公司将提高准入门槛，聚焦进度款支付条件较好 的项目，从源头控制风险，保证公司的稳健发展。谢谢关注。 （文章来源：证券日报） ...

证券日报网讯洲明科技（300232）11月10日在互动平台回答投资者提问时表示，在应收款项管理上，公 司构建"事前防控+事后多维追收"体系：事前谨慎接单，强化新订单审核，综合评估客户信用与回款能 力，从源头降低减值隐患；事后完善管理制度，明确目标并组建跨部门团队推进回款，同时引入第三方 金融工具优化收款结构，建立"业务—应收管理部—法务部"三级催收机制，对长账龄款项实行"一户一 政策"催收制度。 ...

Core Viewpoint - Yunnan Zhenye (002428) has announced its accounting policy regarding accounts receivable, indicating a proactive approach to managing credit risk by provisioning for credit impairment on short-term receivables [1] Group 1: Accounts Receivable Management - The company will provision for credit impairment at a rate of 5% for newly added accounts receivable within the current period [1] - Yunnan Zhenye aims to enhance accounts receivable management through business negotiations and optimizing settlement methods, such as adjusting the proportion of cash and bill settlements [1] - The company is collaborating with financial institutions to improve the liquidity of accounts receivable [1]

Core Points - The company aims to enhance financial management, standardize financial behavior, improve economic efficiency, and protect the rights of stakeholders for sustainable development [1][2][3] Financial Management System - The financial management work follows a unified management and hierarchical responsibility principle, with each level and position fulfilling their respective financial management duties [4][5] - The legal representatives of the company and its subsidiaries are ultimately responsible for the financial management work, ensuring the authenticity, legality, and completeness of accounting data [5][6] - Daily financial management is led by the general manager, with the financial officer responsible for organizing and implementing financial management tasks [6][7] Accounting Policies - The company adheres to the accounting standards issued by the Ministry of Finance of the People's Republic of China [11][12] - The accounting year is based on the calendar year, from January 1 to December 31 [12] - The company uses Renminbi as its accounting currency and follows the accrual basis for accounting [13][14] Budget Management - The company implements budget management and has established a budget management specification [16][17] - Budget content includes business, investment, financing, and financial budgets, with a structured process for preparation and execution [18][19] - Each company must establish a budget execution reporting system to track and address deviations from the budget [20][21] Accounts Receivable Management - Accounts receivable include amounts due from customers for goods sold and services rendered, with a focus on credit risk management [23][24] - The marketing department is responsible for managing customer credit and collecting receivables according to the annual budget plan [25][26] - The financial department supervises accounts receivable management and ensures timely recognition and recording of receivables [27][28] Inventory Management - Inventory includes physical assets held for sale or consumption, with a clear management structure [31][32] - The company employs a perpetual inventory system and conducts regular inventory counts [33][34] - The goal is to maintain optimal inventory levels to reduce capital occupation while ensuring normal operations [35] Fixed Asset Management - Fixed assets are defined as tangible assets used for production, services, or management with a lifespan exceeding one accounting year [36][37] - The company has established fixed asset management specifications to ensure the safety and effective use of these assets [38][39] - Regular audits and checks are conducted to maintain accurate records of fixed assets [40][41] Investment Management - The company has a major investment decision-making system to control investment risks [42][43] - Investments are categorized into short-term and long-term, with a focus on liquidity, risk, and return [44][45] - Major investment projects follow a structured management system from initiation to post-evaluation [46][47] Asset Impairment Loss Management - Asset impairment refers to situations where market value falls below book value, with specific provisions for various asset types [48][49] - The company conducts annual impairment testing and prepares necessary provisions based on accounting standards [50][51] Financing Management - Financing activities align with the company's long-term strategic goals, focusing on efficiency and cost control [54][55] - Financing includes debt, equity, and hybrid financing methods, each requiring adherence to governance procedures [56][57] Profit Distribution - Profit distribution follows national laws and company regulations, ensuring returns to shareholders while supporting business development [60][61] - The annual profit distribution plan requires approval from the board and shareholders [62][63] Financial Reporting and Analysis - Financial reports summarize the company's financial status, operational results, and cash flows, including various types of reports [65][66] - The company establishes a financial report analysis mechanism to improve management and efficiency [67][68] Accounting Information Management - The company utilizes accounting software for financial management and ensures data security and confidentiality [69][70] - IT departments are responsible for maintaining the stability and security of accounting information systems [71][72] Accounting Archives Management - Accounting archives are crucial for documenting economic activities, with specific requirements for archiving and management [74][75] - The financial department oversees the management of accounting archives, ensuring compliance with relevant regulations [76][77]