毕业论文外文翻译-应收账款的管理

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1、Thetermreceivablesrefertoamountsduefromindividualsandcompanies・Receivablesareclaimsthatarcexpectedtobecollectedincash.Themanagementofreceivablesisavaryimportantactivityforanycompanythatsellsgoodsoncredit.Receivablesareimportantbecausetheyrepresentoneofacompany'smostliquidassets・

2、Formanycompaniesreceivablesarealsooneofthelargestassets.Receivables这个单词是指应收账款欠款的个人和公司。应收账款是指预计将收集到的现金。应收款的管理对任何一个通过信贷方式销售货物的公司而言都是一项重要的活动。应收款很重要的，因为他们代表一个公司的最具流动性的资产。对于许多公司而言，应收账款也是其屮最大的资产之一。ManagementReceivables应收账款的管理Receivablesarcasignificantassetonthemanybooks.Asaconsequence

3、,companiesmustpaycloseattentiontotheirreceivablesbalancesandmanagethemcarefully.应收款是在很多书籍屮都表明是一项很重要的资产。因此，金业必须密切关注其应收款余额并且进行谨慎的管理。Managingaccountsreceivablesinvolvesfivesteps:1.Determinetowhomtoextendcredit2.Establishapaymentperiod3.Monitorcollections4・Evaluatethereceivablesbala

4、nces5・Acceleratecashreceiptsfromreceivableswhennecessary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.必耍吋加快应收账款的现金收冋ExtendingCredit提供信贷Acriticalpartofmanagingreceivablesisdeterminingwhoshouldbeextendedcreditandwhoshouldnot.Manycompaniesincreasesalesbybeinggenerouswiththei

5、rcreditpolicy,buttheymayendupextendingcredittoriskycustomerswhodonotpay.Ifthecreditpolicyistootight,youwilllosesales;Ifitistooloose,youmaysellto"deadbeats^whowillpaycitherverylateornotatall.OneCEOnotedthatpriortogettinghiscreditandcollectiondepartmentinorder,hissalespeoplehad300

6、squarefeetofofficespaceperperson,whilethepeopleincreditandcollectionshadsixpeoplecrammedintoasingle300-square-footspace.Althoughthisarrangementboostedsales,ithadvaryexpensiveconsequencesinbaddebtsexpense・应收账款管理屮一个决定性的部分就是确定谁应扩人信贷，谁不应该扩人。很多公司由于信贷政策的宽松提高了销售额，但他们最终可能扩大客八的信贷风险。如果信贷政

7、策是很紧，销售量将卜•降；女I陳太松，则意味着你可能将劳务出售给支付很晚或根本无法偿还的游手好闲之人。一个总裁指出，他先后接管受信业务和代收款部门，他的销伟人员每人在办公室的空间为300平方英尺,而在信贷和冋收部门6个人勉强塞进-个300平方英尺的空间。虽然这种安排促进销售，但它会产生非常昂贵的坏账费用。Certainstepscanbetakentohelpminimizelossesascreditstandardarerelaxed.Riskycustomersmightberequiredtoprovidelettersofcreditorba

8、nkguarantees.Thenifthecustomersdon'tpay,thebank