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涉外旅游企业不但与国内的企业发生业务往来,而且要接待国外旅游者,直接与国外客户进行综合服务费用结算。根据财务制度规定,旅游企业应坚持先收费后接待的原则。但近年来,外联权下放,各外联社互相竞争,拉客源,对这一原则没有很好地坚持,使国外一些客户钻空子,长期拖欠应付的费用,有的成为呆帐;国内企业之间往来帐款结算的拖欠,呆帐也多起来。据国家旅游局不完全统计,1988年10月涉外旅游企业国外应收客户的欠帐达一亿元以上,1988年底国内应收帐款近十亿元。因此,如何正确核
Foreign-related tourism enterprises not only with the domestic business dealings, but also to receive foreign tourists, direct service with foreign customers to settle the cost. According to the provisions of the financial system, tourism enterprises should adhere to the principle of reception after charges. In recent years, however, the decentralization of external rights and the competition among outside associations have not taken a good hold on this principle, leaving some foreign clients to loopholes in the payment of long-term arrears and some to become bad debts. Domestic enterprises Arrears between accounts settlement, bad debts are more up. According to the incomplete statistics of the National Tourism Administration, the debts owed by foreign-related tourism enterprises to foreign customers in October 1988 amounted to more than 100 million yuan. By the end of 1988, domestic accounts receivable amounted to nearly 1 billion yuan. Therefore, how to correct nuclear