外文翻译---论企业应收账款风险的控制(编辑修改稿)

外文翻译---论企业应收账款风险的控制(编辑修改稿)内容摘要：

ivided into two situations: First, panies in the economic recovery increased, the product in the industry or the District of merchantability good, corporate decisionmaking authorities should take active sales policy. Second, the customer, the credit quality is high, financial condition, ability to pay, credit managers should be taken when issuing credit risk principles. The principle of cooperation: For SMEs, the capital less strength is poor, the general financial situation, ability to resist market risk is small, it should be taken in the aggregate principle. 2, accounts receivable, risk prevention interval Since the formation of the pany credit accounts receivable, the sales and billing between the two acts of a settlement time, the interval. Interval of the recovered funds back in time to enable enterprises to have more liquidity to carry out production and service activities, and actively take the initiative to debt collection units or individuals. Bad debt losses will be reduced to a minimum, strengthen the recognition that not justify the amount of time being to let the other know and recognize the debt, in practice, can be sent to the business or personal debts confirmation or destroy a single paragraph, so that Check the arrears owed the content of individual units or signature confirmation mail, so that panies understand the availability of debt, repayment intentions each other, urging each other timely repayment, but also easy to check the authenticity of accounts receivables. For the other debts but delays longer recognized or return the book debts owed to strengthen preventive work is to understand the delay in repayment, arrears mail confirmation is not the reason to visit the other units in the field, to identify the existence of the other units or individuals, whether deliberately delayed payments, if unable to pay the debt, is facing bankruptcy, whether the cases escaping with money, etc., will cause a timely manner to the departments concerned to jointly study measures, do everything possible to receivables, reduce bad debts, bad loss account, but also to prevent blindness in future credit. If the payment has been made to identify the other party, shall immediately identify the whereabouts of, would have been diverted, whether the corruption of the unit personnel, wrong billing, etc., to ensure timely detection of errors were corrected. Even for the reputation, business or reputation has always been very high against individuals should not be relaxed, because the portal does not close tightly, sages from the Pirates of the Heart, the unit if not often to learn about, mission, and it will part of the business or reputation of high prestige individual to illgotten gains, regardless of honor towards the idea of development, trust, reputation has been misused, to the unit causing serious economic losses. 3, the daily management of accounts receivable risk prevention (1) enterprises in order to accelerate the turnover rate of accounts receivable, factoring risk reduction, you must do the following basic work. We must first place the accounts receivable should be registered in time, the household accounts receivable detailing the time, amount, reason, and the billing period to recover the situation and so on, and collect credit information about customers, such as access to Customer recent balance sheet and ine statement and other statements, analyze liquidity, ability to pay and the rate of business performance。 second request to the customer39。 s bank credit certificate of the client to understand the customer39。 s deposit balance, loan conditions and settlement status。 the last customerrelated exchange of other suppliers of credit information panies to understand the timely payment of the customer and so on. These measures, analysis of customer39。 s credit status in order to detect and propose a solution. (2) To strengthen management and total management of a single customer. (1) make the basis of records, level of understanding of customer payments in a timely manner. (2) Check whether the customers break through credit. (3) grasp the customer39。 s debt credit period has expired, customers have been closely monitoring the dynamic changes in debt maturity. (4) analysis of accounts receivable turnover and average billing period, to see whether at the normal level of liquidity. (5) to strengthen aging analysis of accounts receivable. Aging analysis of accounts receivable accounts receivable ledger should be based on the setting business case may be, the general ledger accounts receivable business sales region and sales by the household setting. (3) to strengthen the management of accounts receivable ledger. Screening of the accounts receivable ledger, aging analysis to determine which needs and which does not require, or purchase a unit occurs only a few pen and the amount outstanding, as a result of product quality, dispute, or disputes resulting from breach of contract Such accounts receivable should be shown separately case by case basis and specify the reasons put forward to resolve issues. 4, accounting, risk prevention (1) Select the correct extraction China39。 s current accounting system to prepare low corporate law provides that only accounted for bad debts, this is an accounts receivable effective risk prevention measures. 2020 Enterprise Accounting Standards provides enterprises the ratio of provision for bad debts % %, specifically determined by the enterprises themselves, so that different panies to solve practical problems opened up a new way. The pany shall state the specific circumstances under the scope of provision for bad debts, extraction method, the division of aging and extraction ratio, in accordance with administrative privileges, general meeting of shareholders or managers (the director) or similar。