关于企业公司管理有关的外文文献翻译成品：应收账款管理–全球化背景下的重要任务（中英文双语对照）8.docx

此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！ 外文标题：Accounts Receivable Management – Important Task under Conditions of Globalization 外文作者：Goce Menkinoskia, Pece Nikolovskib, Vera Karadjovac, Sne?ana Di?evskad, Igor Zdravkoskie 文献出处: International Journal of Sciences: Basic and Applied Research (IJSBAR),2018,24(5):114-122 (如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做) 英文2950单词，19351字符(字符就是印刷符)，中文4750汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。） Accounts Receivable Management – Important Task under Conditions of Globalization Abstract: Accounts receivable management is the important task under conditions of globalization, having in mind that the contemporary world is characterized by frequent business changes, uncertainty and risks. Therefore, good business requires good capital but it is rare in today’s conditions. Although accounts receivable are less solvent form of working capital than money, the present value of timely payment will not cause troubles largely regarding to liquidity, and in the enterprise solvency. Investments are resources connected to accounts receivable. We must have in mind that accounts receivable are not “real” investments, they are result of advancing sale, not a determination (long-term and planned) by the enterprise to invest capital shares from accounts receivable. All accounts receivable, disregarding the basis of their origin, due to date and security (except long-term accounts receivable included in the group of financial investments) are part of working assets, in the balance sense of accounts receivable. Keywords: accounting; accounts receivable; management; financial reports; liquidity. 1.Introduction The conditions of globalization are characterized by changes in all the fields, therefore in the field of accounting also. The enterprises of high performances are expressed fully. Participation on capital markets requires objective accounting information from financial reports in order to make adequate business decisions. A