应收账款 毕业论文外文翻译

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1、毕业论文外文翻译课题名称：芳兰花卉有限公司应收账款管理分析院系：经济管理学院专业：工商管理（会计学方向）姓名：指导教师：二〇一四年十月外文翻译专业：工商管理(会计学方向)　　班级：11级工商管理(会计学方向)本科2班　作者：黄西年　　指导老师：丁婉娟AccountsReceivableAccountsreceivableconsistsofmoniesduefromcustomersasaresultofanorganization'snormalbusinessoperations.Themanagementofaccountsreceivableisanextremely

2、importantfunctionsincethecollectionofoutstandingreceivablesrepresentsthesinglemostimportantsourceofcashforallorganizationssellinggoodsonopenaccount.Becauseoftheimpactthataccounts-receivablecollectionshaveoncashflow,itisimportantthatresponsibilityfortheday-to-daymanagementofcreditandcollecti

3、onsactivitiesbedelegatedtoasingleindividualwithintheorganization.AccountsReceivableandCollectionsReportsBecauseofthesignificanceofaccountsreceivableitisimportantformanagementtoreceiveperiodicreportsthatbothmeasuretheeffectivenessofcollectionactivitiesandinformoralertmanagementofproblemaccou

4、nts.Ideally,reportsshouldbegeneratedonamonthlybasis,butdependingonthesizeofthereceivablebalanceandcollectionsstaff,theissuanceofsuchreportsmayrangefromweeklytoquarterly.Thisflowofinformationisnecessarysothatmanagementandcollectionsstaffcandeterminewhethercurrentcreditandcollectionspoliciesa

5、ndproceduresareworking,orwhetheranyofthepoliciesandproceduresneedtobechangedtomoreeffectivelycollectoutstandingreceivables.Additionally,thecollectionsstaffneedsinformationsothatcollectionactivitiescanbeprioritized,problemaccountsisolated,andoutstandingbalancescollected.CreditManagementandBa

6、dDebtPressmanagementandthecollectionsstaffalsoneedtorealizethatitisimpossibletoreduceaccountsreceivablebeyondacertainpoint,norshouldanorganizationstrivefornobaddebts.Eachpressmustdevelopitsownlevelofsatisfactionanditsowncomfortzoneinordertoknowwhenandonwhichaccountstoconcentratecollectionse

7、fforts.Likewise,eachpressmustdevelopitsownlevelofcomfortindeterminingwhentoselltonewaccounts.Itisimportanttoexpectsomelevelofbaddebt,becausewithno,oraverylowlevelof,baddebts,thepressisnotmaximizingitssalespotential.Presseshavetobewillingtotakesomechances