应收账款毕业论文外文中英文翻译.doc

毕业论文外文翻译 课题名称：芳兰花卉有限公司应收账款管理分析 院 系：经济管理学院 专 业：工商管理（会计学方向） 姓 名： 指导教师： 二〇一四 年 十 月 外文翻译 专业：工商管理(会计学方向)　　 班级：11级工商管理(会计学方向)本科2班　 作者：黄西年 　　 指导老师：丁婉娟 Accounts Receivable Accounts receivable consists of monies due from customers as a result of an organizations normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization. Accounts Receivable and Collections Reports Because of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected. Credit Management and Bad Debt Press management and the collections staff also need to realize that it is impossible to reduce accou