论企业应收账款风险的控制-------外文翻译.doc

On Risk Control Accounts Receivable Abstract:Accounts receivable credit enterprise by way of sale of goods or services but to the customers received, accounts receivable management directly affect the capital flow and economic operation of the article pointed out that enterprises should combine their actual situation, the establishment of receivables Accounts of the risk prevention mechanism, from the source control and take preventive measures not only the accounts receivable of enterprises face the risk of recovery, but also the existence of operating risks to the enterprise, from the status of receivables management business to start Analyze accounts receivable management business problems. Accounts receivable is the product of credit, credit on the one hand can improve the market competitiveness of enterprises, to expand sales, but on the other hand delayed the cash recovery time and increases the cost of collection of trade receivables, receivables from the paper The causes and management of money in terms of how to prevent the risk of accounts receivable. Key words:accounts receivable,controlIntroduction Accounts receivable is a result of external business credit products,materials, supplies, labor, etc. to purchase or receive services units to receive the funds. Enterprises can sell two basic forms, namely, credit method is way off. Cash sales approach is the most expected a sales settlement. However, in the fierce market economy, totally dependent on marketing approach is often unrealistic. Under the credit method, the enterprise in sales of products, can be provided to the buyer within a certain period of time free use of money the business of credit funds in an amount equal to the price of goods, which for the purchaser in terms of great attractive. For the enterprise is an important promotional tool, the enterprise product sales are sluggish, the market decline, the case of weak competition, or in enterprise sales of new products, new markets, in order