毕业论文外翻译-应收账款的管理.doc

The term receivables refer to amounts due from individuals and companies. Receivables are claims that are expected to be collected in cash. The management of receivables is a vary important activity for any company that sells goods on credit. Receivables are important because they represent one of a company’s most liquid assets. For many companies receivables are also one of the largest assets. Receivables这个词是指应收款欠款的个人和公司应收是预计将收集到的现金。应收款的管理是一项重要的活动。应收款重要的，因为他们代表一个公司的最具流动性的资产。对于许多公司应收也是其中最大的资产。Managing accounts receivables involves five steps: Determine to whom to extend credit Establish a payment period Monitor collections Evaluate the receivables balances Accelerate cash receipts from receivables when necessary 应收账款的管理可分为五步来进行： 1.决定谁可以提供信贷 2.建立付款期限 3.监测收回 4.评价应收账款余额 5.必要时加快应收账款的现金收回 Extending Credit提供信贷should be extended credit and who should not. Many companies increase sales by being generous with their credit policy, but they may end up extending credit to risky customers who do not pay. If the credit policy is too tight, you will lose sales; If it is too loose, you may sell to “deadbeats” who will pay either very late or not at all. One CEO noted that prior to getting his credit and collection department in order, his salespeople had 300 square feet of office space per person, while the people in credit and collections had six people crammed into a single 300-square-foot space. Although this arrangement boosted sales, it had vary expensive consequences in bad debts expense. 应收账款管理中一个决定性的部分就是确定谁应扩大信贷，谁不应该。很多公司销售额，但他们最终可能扩大客户信贷风险。如果信贷政策是紧，如果太松，出售给支付很晚或根本无法。一个总裁指出，他的销售人员平方英尺而信贷和6个人塞进一个300平方英尺的空间虽然这种安排促进销售，它昂贵坏账费用。’t pay, the bank that provided the guarantee will. Particularly risky customers might be required to pay cash on delivery. In addition, you should ask potential customers for references from banks and suppliers to determine their payment history. It is important to check these references on potential new customers as well as periodically to check the fina