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来源:百度文库 编辑:神马品牌网 时间:2024/04/29 21:05:17
本文分析了应收账款管理的必然性,即商业竞争和销售收款的时间差,从而引出对应收账款管理现状和问题的研究,主要是我国企业应收账款所占流动资产比重大、账龄老化、坏账比率大,且存在日常管理不完善、缺乏事前控制、抵押赊销应用不够等管理问题。然后对主要的问题从企业内部控制和外部环境两方面进行原因分析,从而为了解决我国企业应收账款的各种问题及确保企业应收账款保质保量的收回和资金循环周转的顺利进行,对企业的应收账款问题提出相应的对策,即从加强应收账款的坏账管理,正确衡量信用成本和信用风险,合理确定信用政策,加强企业的内部管理方面讨论,以确保企业正常运转。这些对于加强应收账款管理的研究具有重要的现实意义。

This article has analyzed the receivable account funds management inevitability, namely the commercial competition and the sale receives money time difference, thus draws out to the receivable account funds management present situation and the question research, mainly is our country enterprise receivable account funds institute accounts for the current assets compared to significant, the account age gets older, the bad account ratio big, also the existence daily management imperfect, lacked controls, the mortgage selling on credit application in anticipation is insufficient and so on the management question. Then carries on the reason analysis to the main question from the enterprise internal control and the external environment two aspects, thus in order to solve our country enterprise receivable account funds each kind of problem and guarantees taking back which the enterprise receivable account funds maintains quality and quantity with the fund circulation turnover smoothly to carry on, to enterprise's receivable account funds question proposed the corresponding countermeasure, namely from strengthens the receivable account funds the bad account management, correctly weighs the credit cost and the credit risk, the reasonable definite credit policy, strengthens the enterprise the internal management aspect to discuss, guarantees the enterprise noramal work. These regarding strengthen the receivable account funds management the research to have the important practical significance.

This text analyzed accounts receivable to manage of inevitability, namely business competition and sale accept time of payment to differ, thus the derivation manages the research of present condition and problem to the accounts receivable, mainly is our country the current assets specific weight that business enterprise accounts receivable have big, 账 age aging and bad 账 ratio big, and the existence manage everyday not perfect, lack a before the event control, mortgage credit sale applied not enough etc. management problem.Then carry on reason analysis from control and exterior environment both side of the business enterprise inner part to the main problem, thus for resolving various problem of the accounts receivable of the our country business enterprise and insuring business enterprise accounts receivable to guarantee both quality and quantity of take back to turnover with funds circularly of smoothly progress, put forward a homologous counterplan to the accounts receivable problem of business enterprise, namely from the bad 账 strengthened accounts receivable management, the exactitude measures reputation cost and credit risk, reasonable assurance reputation policy, strengthen a business enterprise of internal management aspect the discussion revolve normally by insuring a business enterprise.These for strengthen the research of[with] accounts receivable management to have important realistic meaning.

The analysis of the accounts receivable management inevitability that the collection and sale of commercial competition time lag, thus leads to the status of accounts receivable management and research issues, mainly my share of the enterprise accounts receivable liquidity than significant, Zhang Ling aging, the ratio of bad debts large and the daily management of the existence of imperfections, the lack of prior control, drugs either on credit applications, such as inadequate collateral management. From then on the main issues of internal control and external business environment for two reasons analysis, thereby to solve our enterprise accounts receivable problems and ensure enterprise accounts receivable recovery and ensure both quality and quantity and to the smooth flow of funds cycle for enterprise accounts receivable issues corresponding countermeasures, from the strengthening of the bad debts accounts receivable management, credit costs and the correct measure of credit risk, to rationally determine credit policies and the strengthening of the internal management of enterprises, to ensure the normal operation of businesses. These studies strengthen the accounts receivable management will be of practical significance.