英文翻译原文10.25英文翻译原文10.25.doc

毕业设计(论文)英文翻译原文 院 （系）： 成人教育学院 专 业： 会 计 学生姓名： 周 海 芬 学 号： 030113300285 指导教师： 刘 莹 职 称： 讲 师 2013年 10 月 25 日 Enterprise receivables management analysed ---FenXi mining chemical company zhaoAiping abstract In order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices. Key words receivables; The provision for; Management risk One,accounts receivable and management concept Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis. The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales rol