急求高手翻译论文摘要！急！急！

来源：百度知道 编辑：UC知道 时间：2024/06/08 05:08:19
应收帐款是企业营运资金管理的重要环节，在激烈竞争的市场经济中，正确运用赊销，加强应收帐款的管理显得非常重要。应收帐款管理应从应收帐款防范机制的建立和逾期债权的处理两方面入手。企业应设立专门的信用管理部门，并与销售、财务部门对应收帐款进行发生监控、跟踪服务和反馈分析，并由内部审计部门进行监督管理。对于存在的逾期应收帐款，企业应成立专门机构进行催讨，并积极寻找债务重组、出售债权的可能，争取及时收回债权。
应收帐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，作为企业营运资金管理的一项重要内容，应收帐款管理直接影响企业营运资金的周转和经济效益。如何监控应收帐款发生以及如何处理企业的不良债权等问题，已经成为我们企业管理中不容回避的一个重大课题。

The debtors are the important links of enterprise's operation finance management, in the market economy of keen competition, use and sell on credit correctly, the management which strengthens the debtors seems very important. Debtors manage, should take precautions against from debtors foundation and overdue the intersection of treatment and two of creditor's rights of mechanism start with. Enterprise special without being should set uped credit administrative department,and with selling, last controlling, follow-up service and feedbacking to analyze debtors departments financial, and the internal auditing department manages supervision. As to the existing overdue debtors, enterprises should establish the specialized agency to press for payment, and look for debts to recombinate, sell the possibility of creditor's rights actively and try to retract creditor's rights in time.
The debtors are that enterprises adopt the method of open account and sell goods or lab