证券日报网讯1月21日，国药一致（000028）在互动平台回答投资者提问时表示，根据会计准则，公司 以预期信用损失为基础，对应收账款进行减值测试并确认减值准备。公司高度重视应收账款风险管控， 将从严资信管理、强化业务源头管控、加强应收账款催收和考核力度等方面不断完善应收账款监控机 制，降低应收风险。 ...

Core Viewpoint - Debon Technology attributes the increase in accounts receivable to natural business growth and adjustments in settlement terms by certain clients [1] Group 1: Accounts Receivable Management - The company emphasizes the importance of accounts receivable management and has established a comprehensive risk control mechanism [1] - This mechanism includes a strict customer credit assessment system that evaluates credit limits and terms based on customer type, cooperation history, and credit status [1] - The company implements standardized overdue collection procedures, including sales follow-ups and formal collection letters, to ensure timely recovery of payments [1] Group 2: Risk Control Measures - Customers with overdue payments are incorporated into the sales performance evaluation system to maintain overall overdue risk at a controllable level [1] - The company conducts regular assessments of its credit policies to dynamically manage accounts receivable risks [1] - These measures are aimed at strengthening the defenses against accounts receivable risks [1]

Core Viewpoint - Changhong Huayi announced that its accounts receivable scale is at a reasonable level within the home appliance supply industry, indicating effective credit risk management [2] Group 1: Accounts Receivable Management - The company emphasizes the assessment and control of customer credit risk [2] - Major clients are well-established and reputable enterprises, contributing to manageable accounts receivable risk [2]