（财务英语）请翻译下面这段话

Abstract: Accounts receivable - owned businesses is a very common and very important asset, it is a direct impact on the security of an enterprise's available resources, profit and loss, cash flow, and impact on the development of enterprises, expand. Along with economic development, enterprise security sustainable development seems particularly important. At present, many enterprises for failure to take effective accounts receivable management measures can lead companies arranging loans receivable, accounts receivable turnover rate is declining, enterprise funds tension, or even a financial crisis and the credit crisis. To this end, strengthening enterprise receivables management imminent. This accounts receivable from the status quo, mismanagement, accounts receivable function, cost and disadvantages of the enterprise receivables management issues in the analysis of the enterprise to strengthen the need for accounts receivable management, and from the six aspects of how to man