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1、附录原文ReceivablemanagementWiththedevelopmentofenterprises,agradualincreaseinaccountsreceivable,therisingcostoffunds,andenterprisestoincreasetheirmarketshare,reducingtheprovisionofgoodsorservicesoncreditservices,creditrating,toobtainmorebusinesschannelsandexpandsales.Inthiscaseenterpri
2、sescannotbesufficientliquiditytopayday-to-daymanagementactivitiesandrelatedtaxesandfees,theyneedtorelyonbankloanstosolvethisproblem.However,theheavyinterest,butalsofurtherincreasethecostoftheenterprise,andwiththegrowthofaccountsreceivableaging,anditslossofthepossibilityofbaddebtshav
3、ealsoincreased,sothatthecostofcapitalrise.Someenterprisesalsoexistasaresultofmaliciousarrearsaccounts,andaccountsreceivablecollectionenterprisesbasicallyrelyontheirowncollection,resultingintherecoveryofaccountsreceivableduetounnecessarycostincreasescannotbetransferred,thecostofcapit
4、alincrease,increasingaccountsreceivableriskrecoverysection.1AccountsreceivableriskcausesFirst,thecausesofaccountsrecevableTopromotethesaleofenterprisesandacceleratethecollection,topayacertaincosttoprovidecustomerswithacertaindegreeofcreditterms.Indeterminingthecustomer'screditterms,
5、theenterprisemustensurethatcustomercredittermstoprovidethebenefitstotheenterprisegreaterthanthecostofcredit.Ifthecreditperiodistoolong,theblindimplementationofthecashdiscount,ordiscountratedeterminedunreasonable,allthecreditcompanieswillonlyincreasecostsandincreasetherecoveryofaccou
6、ntsreceivablerisksandcostrecoveryisnotconducivetothedevelopmentofenterprises.Thelackofanumberofsmallandmediumenterprisesengagedinfull-timeaccountsreceivableriskmanagement,thelackofasoundandeffectivecustomerprofilesandprofessionalcreditrating,creditlimitsandcreditcontrol,thereisnoris
7、kofbaddebtsinadvance,amatterofpreventionandcontrol.Manyenterprises,wagesandbenefitslinkedtotheoperatingmode,theoperatorsimplyallowsthepursuitofhigh-margin,commodityortheprovisionofcreditblindservices,tocreateindicatorsmetorsurpassedtheillusion,donotconsidervalueformoneyandrecyclabil
8、ity,andincreasebusi
