企业应收账款管理外文翻译文献.docx

企业应收账款管理外文翻译文献.docx

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企业应收账款管理外文翻译文献

（文档含英文原文和中文翻译）

原文：

EnterprisereceivabIesmanagementanaIysed

FenXiminingchemicalcompanyzhaoAiping

[abstract】inordertomeettheexpandingsalesandincreasethecompetitivenessoftheenterprises,reduceinventory,reduceinventoryriskandmanagementexpensesneed,thebusinessactivitiesinEloftencreatedaccountsreceivable.Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Becauseoftheimportantaccountreceivable,accordingtosomeaccountsreceivablemanagementandaccounting,pointsouttheexistingproblemsinthedisadvantagesofaccountreceivablemismanagement,andputsforwardsometostrengthenthemanagementofaccountsreceivablepractices.

[keywords】receivables;Theprovisionfor;Managementrisk

Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Theselong-termdifficulttorecovertheaccountsreceivableexistence,seriouslyaffectedtheenterprise.Thenormalproductionandbusinessenterprisemanagementcosts,increasedtodifferentextentsomeenterpriseintoafinancialcrisis.

Theroleofaccountreceivable.Expandsales,increasethecompetitivenessoftheenterprisesinthefiercemarketcompetitionsituation,istopromotethesalesofcreditisanimportantway.Enterprisecreditisactuallytoprovidecustomerswiththetwotransactions,tocustomersellingproducts,andinalimitedperiodintrovertedcustomersfunds.Incredit-tightening,marketweakness,lackofmoney,thepromotionwithobviouscreditforenterprisesalesrole.Newproductsandexplorenewmarketismoreimportantsignificance.

Reduceinventory,reduceinventoryriskandmanagementcosts.Totheenterprisetoholdfinishedgoodsinventoryadditionalfee,warehousingcostsandinsuranceexpenses;Instead,theenterprisetoholdaccountsreceivable,youdonotneedthespending.Therefore,whentheenterpriseproductsinventorymoreforlongtime,

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generallycanusemorefavorablecreditconditions,theinventoryintopipesreceivableandreducefinishedgoodsinstock,saverelatedexpenses.

Accountsreceivableinthemanagementoftheexistingproblems

Accountsreceivableisbroad,fixednumberofyearlong.Amounts

Enterprisetoaccountsreceivableaccountingisnotstandard.Accordingtotheprovisionsofthestatefinancialandaccountingsystems.Accountsreceivableisaccountingenterpriseforsellinggoodsorservicestohappentopurchaseunitshallberecoveredoracceptlaborunitpayments.Buttheenterprisedidnotstrictlyaccordingtotheprovisionsoftheaccountingenterprisereceivables.Causesomeshouldnotbeintheprojectaccountingmoneyalsoincludedintheproject,causeaccountsreceivableaccountinghasnoreality.

TheaccountreceivableNPLSnottimely,totheenterpriseconfirmedtheappearanceofvirtuallyincreasedassetcaused.Becauseenterprisetoaccountsreceivableslackenedmanagement,especiallysomeenterprisealsotoaccountsreceivableasmeansofadjustingprofit.SoontheaccountreceivableSiZhangconfirmationonstayingthere〜someproblems.IsmainlytostaySiZhanghasalreadyformedthereceivablesconfirmfastenough,formanyyearsintheaccountsreceivableformedaccountlong-term,easedsomealreadycan'twithdraw,thisprovisionfortheprovisionfornoprovisionofvirtualenterpriseassets,causingthickening.

Becausesomeofthemanagersandoperatorsenterprisefinancialmanagementconsciousnessandlackofmanagementconcept.Toaccountsreceivableislackofeffectivemanagementandcollectinvestigationtheauthorfeel.InShanxiProvinceinthepartoftheprovincetubeenterprisestillexistseriousplannedeconomyofideas,thesepeopletothemarketeconomycan'tsaydon'tunderstand,alsocannotsaydon'tunderstand,themainthingisnotstartsfromoneself,andinpracticalworkisoftensaidthemuch,doless.Thoughtisdrunkontheproductionandbusinessoperationthiscenter,nothowtodowellmanagementfinancetheprimacy,failedtodothebusinessmanagementfinancialmanagementasthecenter.Financialmanagementtofundmanagementasthecenter.Themanagementoffundsanduseonlypayingattentiontohowtoborrowandspendmoney,notforexistingresourcesandcapitalforeffectiveconfigurationandmobilize.Causeenterpriseproducedaconsiderableamountofreceivables,alsodonotactivelyfromtheAngleofstrengtheningmanagement,solotsofmoneytocleanupthelong-termretentionoutside.Affectedtheenterprisenormalproductionandoperationactivitiesandtheefficientuseofthefunds.

Thedrawbacksofthereceivablemismanagement

Reduceenterprisefundsuseefficiency,makeenterpriseprofitsdownbecauseofenterpriselogisticsa