论企业应收账款风险的控制-------外文翻译.doc

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,control


摘要：应收账款是企业采用赊销方式销售商品或劳务而应向顾客收取的款项，应收账款管理直接影响企业营运资金的周转和经济效益 文章指出，企业要结合自身的实际情况，建立应收账款的风险防范机制，从源头控制，防患于未然企业的应收账款不仅面临着回收的风险，同时其存在也会给企业带来经营风险，从企业应收账款管理的现状入手，分析企业应收账款管理中面临的问题。应收账款是赊销的产物，赊销一方面可以提高企业的市场竞争力，扩大销售，但另一方面则延迟了企业的现金回收时间，增加了账款的催收费用，本文将从应收账款产生的原因和管理等方面，浅谈如何防范应收账款的风险。
关键词：应收账款，控制

引 言
应收账款是企业因对外赊销产品、材料、供应劳务等而向购货或接受劳务的单位收取的款项。企业销售产品时可以两种基本形式，即现销方式与赊销方式。现销方式是企业最期望的一种销售结算方式。然而，在激烈的市场经济条件下，完全依赖现销方式往往是不现实的。由于赊销方式下，企业在销售产品的同时，向买方提供了可以在一定期限内无偿使用的资金，即商业信用资金，其数额等同于商品的售价，这对于购买方而言具有极大的吸引力。对于企业是一种重要的促销手段，在企业产品销售不畅、市场萎缩、竞争不力的情况下，或者在企业销售新产品、开拓新市场时，为适应市场竞争的需要，适时采取各种有效的赊销方式，对于企业来说是明智之举。在当前市场经济条件下，竞争日益激烈，随着商业信用的不