{ "ID": 5, "contentList": [ { "id": "polygon_acb1aabf93", "points": [ { "x": 3, "y": 0 }, { "x": 533, "y": 0 }, { "x": 533, "y": 139 }, { "x": 3, "y": 139 } ], "left": 3, "top": 0, "width": 530, "height": 139, "type": "polygon", "angle": 0, "visible": true, "name": "text", "fullName": "text: 从应收账款账龄来看,酒鬼酒集团应收账款账龄在五年以上的占...", "color": "#52c41a", "remark": "从应收账款账龄来看,酒鬼酒集团应收账款账龄在五年以上的占据了较大的比例,公司应收款逾期的风险较高。应收账款期末余额第一位的关联方占比超过了38%,这说明公司对于主要客户的依赖度较大,应收账款关联方过于集中也增加了酒鬼酒集团整体的坏账风险,公司在后续的生产经营过程中,坏账风险的增加可能会对企业整体盈利空间和资金水平产生不利影响。", "selected": false }, { "id": "polygon_21fcf4ae25", "points": [ { "x": 40, "y": 146 }, { "x": 302, "y": 146 }, { "x": 302, "y": 166 }, { "x": 40, "y": 166 } ], "left": 40, "top": 146, "width": 262, "height": 20, "type": "polygon", "angle": 0, "visible": true, "name": "paragraph_title", "fullName": "paragraph_title: (三)应收账款整体营运管理能力较差", "color": "#52c41a", "remark": "(三)应收账款整体营运管理能力较差", "selected": false }, { "id": "polygon_f55adeade2", "points": [ { "x": 4, "y": 176 }, { "x": 534, "y": 176 }, { "x": 534, "y": 375 }, { "x": 4, "y": 375 } ], "left": 4, "top": 176, "width": 530, "height": 199, "type": "polygon", "angle": 0, "visible": true, "name": "text", "fullName": "text: 不论是从应收账款周转率还是应收账款周转天数上来看,酒鬼酒...", "color": "#52c41a", "remark": "不论是从应收账款周转率还是应收账款周转天数上来看,酒鬼酒集团应收账款整体的营运管理水平和流动性水平在业内均有很大的提升空间,与行业头部公司存在较大差距,纵向比较来看,酒鬼酒应收账款流动性水平甚至低于2017年的表现。应收账款营运管理能力较差,说明企业为了扩大市场,可能存在允许主要客户分期或者延期付款,也说明酒鬼酒集团整体的内部控制和风险监控有待进一步提升,企业销售部门可能一味追求业绩,而忽视了合同履约的质量和客户的信用风险。", "selected": false } ] }