应收账款管理外文中英文翻译.docx

应收账款管理外文中英文翻译.docx

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Receivablemanagement

Withthedevelopmentofenterprises,agradualincreaseinaccountsreceivable,therisingcostoffunds,andenterprisestoincreasetheirmarketshare,reducingtheprovisionofgoodsorservicesoncreditservices,creditrating,toobtainmorebusinesschannelsandexpandsales.Inthiscaseenterprisescannotbesufficientliquiditytopayday-to-daymanagementactivitiesandrelatedtaxesandfees,theyneedtorelyonbankloanstosolvethisproblem.However,theheavyinterest,butalsofurtherincreasethecostoftheenterprise,andwiththegrowthofaccountsreceivableaging,anditslossofthepossibilityofbaddebtshavealsoincreased,sothatthecostofcapitalrise.Someenterprisesalsoexistasaresultofmaliciousarrearsaccounts,andaccountsreceivablecollectionenterprisesbasicallyrelyontheirowncollection,resultingintherecoveryofaccountsreceivableduetounnecessarycostincreasescannotbetransferred,thecostofcapitalincrease,increasingaccountsreceivableriskrecoverysection.

1Accountsreceivableriskcauses

First,thecausesofaccountsrecevable

Topromotethesaleofenterprisesandacceleratethecollection,topayacertaincosttoprovidecustomerswithacertaindegreeofcreditterms.Indeterminingthecustomer'screditterms,theenterprisemustensurethatcustomercredittermsto

providethebenefitstotheenterprisegreaterthanthecostofcredit.Ifthecreditperiodistoolong,theblindimplementationofthecashdiscount,ordiscountratedeterminedunreasonable,allthecreditcompanieswillonlyincreasecostsandincreasetherecoveryofaccountsreceivablerisksandcostrecoveryisnotconducivetothedevelopmentofenterprises.Thelackofanumberofsmallandmediumenterprisesengagedinfull-timeaccountsreceivableriskmanagement,thelackofasoundandeffectivecustomerprofilesandprofessionalcreditrating,creditlimitsandcredit

control,thereisnoriskofbaddebtsinadvance,amatterofpreventionandcontrol.Manyenterprises,wagesandbenefitslinkedtotheoperatingmode,theoperatorsimplyallowsthepursuitofhigh-margin,commodityortheprovisionofcreditblindservices,tocreateindicatorsmetorsurpassedtheillusion,donotconsidervalueformoneyandrecyclability,andincreasebusinessaccountsreceivablerisk.Enterpriseinternalcontrolsysteminalargenumberofclaimsforclean-upfunds,poorcollection,resultinginfinanciallosses.Corporateaccountingdepartmentsshouldtimelyaccounting,accountsreceivablereflectthesituationcorrectly.

However,theprevalenceofaccountingindebt,debtaccountsdonotwitherintimetheentireproblemofcleaningupfailedtoclaimthefunds,check,andmanyofthebusinessofmoneyisunknown,thepossibilityofincreasedbaddebts.Inordertoinflatedcorporateprofits,capitallossesandthecurrentcostoflong-termhangingonsubjectsdealingwithaccountsreceivable,resultinginactuallossvirtualsurplus.The

existenceoftheseissuestocoveruptheofbusinesslosses,isnotconducivetostrengtheningthemanagementofenterpriseseasilycreatetheillusionoffalseclaims,resultingindistortionofaccountinginformation,seriousimpactoninformationusersmaketherightdecisions.

Second,accountsreceivablemanagementandpreventrisks

（A）receivablesinadvanceofriskcontrol

Baddebtriskisanobjectiveexistence,aslongasthereislikelytohavebadcredit.Notallaccountsreceivablecanbepassedon,allcanbeavoided,somustbeprovisionforbaddebts.Enterprisesshouldbefullyestimatedbaddebtlossesthatmayoccurwillbetheimpactofgainsandlosses,baddebtsonscheduleextractpreparedtobreakdowntheriskofbaddebtlosses.Theirprovisionisbasedonsoundprinciplesandtheprincipleofproportion.AccountingsystemofChina'senterprises,enterprisescanonlyaccountforbaddebtallowanceforlossmethod.Allowanceforbaddebtsisestimatedthatlossoftime,theformationofbaddebts.Havetoguardagainsttheriskofbaddebts,toresistthelossofidentity,istoguardagainsttheriskofaccountsreceivableofthefirstbarrier.Accountsreceivableasabadlossdoesnotmeanthatcompaniesgiveuptoobtaintherighttoaccountsreceivable,businessunitsshouldcontinuetopayattentiontothedebtsituation,asfaraspossibletorecoverthe

receivable.Clearjobresponsibilities,theestablishmentofsystemofpersonalresponsibility.Should

Accountsreceivablemanagementisasystem,inaccordancewiththerelevantprovisionsofenterprises,improvethesalesmanagementsystem,aclearjobresponsibilitiesandbusinessprocessesfortherefinementofmanagement;tonegotiatethecontract,opening,distributionanddelivery,togooutandreceivablesandotherbusiness-relateddepartmentsandstafftoensurethatthemutualse