应收账款管理外文文献 应收账款管理外文文献翻译.docx

应收账款管理外文文献 应收账款管理外文文献翻译 毕业设计外文资料翻译 学 院： 电气工程学院 专 业： 电气工程及其自动化 姓 名： 学 号： 外文出处： Engineering Applications of Artificial (用外文写) Intelligence 26(2013)184…文献出处：Oncioiu I. Small and Medium Enterprises’ Access to Financing–A European Concern: Evidence from Romanian SME [J]. Interna…文献出处:Daskalakis N, Jarvis R, Schizas E. Financing practices and preferences for micro and small firms[J]. Journal of Small Bu…文献出处：Kontu? E. MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY[J]. Ekonomska misao i praksa, 2013 (1): 21-38.原文MANAGEMENT OF ACCOUNTS RECEIVABLEIN A COMPANYUDK / UDC: 657.422:658.155JEL klasifikacija / JEL classification: G32, D29, M41Prethodno priop?enje / Preliminary communicationPrimljeno / Received: 8. listopada 2012. / October 8, 2012Prihva?eno za tisak / Accepted for publishing: 10. lipnja 2013. / June 10, 20131. INTRODUCTIONAccounts receivable is the money owed to a company as a result of having sold its products to customers on credit. The primary determinants of the companys investment in accounts receivable are the industry, the level of total sales along with the companys credit and the collection policies.Accounts receivable management includes establishing a credit and collections policy.Credit policy consists of four variables: credit period, discounts given for early payment, credit standards and collection policy. The three primary issues in accounts receivable management are to whom credit should be extended, the terms of the creditand the procedure that should be used to collect the money.The major decision regarding accounts receivable is the determination of the amount and terms of credit to extend to customers. The total amount of accounts receivable outstanding at any given time is determined by two factors: the volume of credit sales and the average length of time between sales and collections. The credit terms offered have a direct bearing on the associated costs and revenue to be generated from receivables. If credit terms are tight, there will be l