应收账款管理毕业论文外文文献翻译.docx

Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.First, the quality of receivables qualitative definition Accounts receivable is a gratuitous amount of funds used. Oversupply of the market. Providers demand a concession. But from the point of view of financial management speak. Receivables less the more conducive to the rapid flow of cash so as to maximize profits. Enterprise managers hope to achieve their dream of zero working capital JaneSingle, that should do the spot cash. The piano working capital policy to achieve this idealized target company have so-called zero working capital policy in the management of working capital to take an extreme management strategy which through accelerated cash working capital as well as the process of production and operation of all aspects of the high-speed operation, the most significant reduction in inventory and accounts receivable; Try inventory payables way to meet the demand for capital. implement a zero working capital an important part of the policy is to reduce accounts receivable t strengthen the quality of the receivables accounts receivable state enterprises there are no accounts receivable but this is only an idealized status in real life almost does not exist receivables zero. judgment the mostGood receivables quality l standard is not practical and can not judge the quality of the receivables t good or bad of a single enterprise. Need to come with the same industry or other companies of the same size compared to the Accounts Receivable The quality is good or bad. I believe that good or bad indicator of the quality of receivables is a description of the quality of the receivables t mainly from shouldThe speed of recovery of the size of the receivables, accounts receivable and accounts receivable improvement in several aspects described. If a companys accounts receivable is relatively small recovery is faster and has improved compared with the previous years accounts receivable. Higher the quality of the comp