应收帐款管理外文翻译.docxVIP

AppendixAbstract: The main point about account receivable management is enterprises is that makes a reasonable credit policy is a enterprise according to real running state of theenterprise and reputation state of a customer。It is an important component as well asguiding principle and policy which should be made reasonably in the enterprise toachieve the goal about management of accounts receivable. At present, an overallamount of accounts receivable increased progressively each year and never cut downon overdue accounts in our country. This has become one of chronic and stubbornproblems in business activities ，In the paper. Problems and causes about accountsreceivable in a enterprise is analyzed in our country .suggest that the firm want tochange this kind of current state， it may start with the two aspects from establishmentof accounts receivable ，mechanism on guard and handle of overdue accounts. Asfallowing of exact measures: Establish a perfect credit management system， Enhanceinternal monitor and control against accounts receivable， Strengthen dailymanagement on accounts receivable and integrate accounts receivable.1. TARGET FOR ACCOUNTS RECEIVABLE MANAGEMENTThe target is that a firm should make a sensible and scientific credit policy about accounts receivable and weigh marketing gains and due costs from the credit policy， The firm can not put into effect and pursue this kind of credit policy until the marketing .earnings go beyond the costs added ，meanwhile the management has included the prediction and judgment on market and investigation on security of accounts receivable， If it seems that the market promises better ，higher security of accounts receivable，the firm can introduce more flexible collection policies and expand the credit business to make more profits. Conversely ，the firm should adopt strict policies or adjust the credit line to different customers so as to achieve better economic results2.1 The status quo of accounts receivable in our countryAt