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1、外文原文外文原文EnterprisereceivablesmanagementanalysedFenXiminingchemicalcompanyzhaoAiping【abstract】inordertomeettheexpandingsalesandincreasethecompetitivenessoftheenterprises,reduceinventory,reduceinventoryriskandmanagementexpensesneed,thebusinessactivitiesinEloftencreatedaccountsrecei
2、vable.Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Becauseoftheimportantaccountreceivable,accordingtosomeaccountsreceivablemanagementandaccounting,pointsouttheexistingproblemsinthedisadva
3、ntagesofaccountreceivablemismanagement,andputsforwardsometostrengthenthemanagementofaccountsreceivablepractices.【keywords】receivables;Theprovisionfor;ManagementriskAccountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhas
4、hadasignificantimpact.Theselong-termdifficulttorecovertheaccountsreceivableexistence,seriouslyaffectedtheenterprise.Thenormalproductionandbusinessenterprisemanagementcosts,increasedtodifferentextentsomeenterpriseintoafinancialcrisis.Theroleofaccountreceivable.Expandsales,increase
5、thecompetitivenessoftheenterprisesinthefiercemarketcompetitionsituation,istopromotethesalesofcreditisanimportantway.Enterprisecreditisactuallytoprovidecustomerswiththetwotransactions,tocustomersellingproducts,andinalimitedperiodintrovertedcustomersfunds.Incredit-tightening,market
6、weakness,lackofmoney,thepromotionwithobviouscreditforenterprisesalesrole.Newproductsandexplorenewmarketismoreimportantsignificance.Reduceinventory,reduceinventoryriskandmanagementcosts.Totheenterprisetoholdfinishedgoodsinventoryadditionalfee,warehousingcostsandinsuranceexpenses;I
7、nstead,theenterprisetoholdaccountsreceivable,youdonotneedthespending.Therefore,whentheenterpriseproductsinventorymoreforlongtime,generallycanusemorefavorablecreditconditions,theinventoryintopipesreceivableandreducefinishedgoodsinstock,saverelatedexpenses.13外文原文Accountsreceivablei
8、nthemanagementoftheexistingproblemsAccou