應(yīng)收賬款管理外文翻譯

1、<p><b>　　附錄 </b></p><p><b>　　原文</b></p><p>　　Receivable management</p><p>　　With the development of enterprises, a gradual increase in accounts receivab

2、le, the rising cost of funds, and enterprises to increase their market share, reducing the provision of goods or services on credit services, credit rating, to obtain more business channels and expand sales. In this case

3、 enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes and fees, they need to rely on bank loans to solve this problem. However, the heavy interest, but als</p><

4、p>　　First, the causes of accounts recevable To promote the sale of enterprises and accelerate the collection, to pay a certain cost to provide customers with a certain degree of credit terms. In determining the c

5、ustomer's credit terms, the enterprise must ensure that customer credit terms to provide the benefits to the enterprise greater than the cost of credit. If the credit period is too long, the blind implementation of t

6、he cash discount, or discount rate determined unreasonable, all the cre</p><p>　　(A) receivables in advance of risk control Bad debt risk is an objective existence, as long as there is likely to have b

7、ad credit. Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts. Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses

8、, bad debts on schedule extract prepared to break down the risk of bad debt losses. Their provision is based on sound principles and the principle of prop</p><p>　　Arising from the sale of customer accounts

9、receivable management has become a fund management business, money management, an important part. For enterprises to implement high-quality accounts receivable asset securitization, the lack of liquidity of enterprises,

10、but can produce a stable predictable cash flows of assets, asset structure through the integration and separation of the assets of credit in order to guarantee some assets, controlled by the trustee issued a special ad h

11、oc bodies, in the</p><p><b>　　譯文 </b></p><p><b>　　應(yīng)收賬款管理</b></p><p>　　隨著企業(yè)的發(fā)展，應(yīng)收賬款逐漸增多，資金成本不斷上升，而企業(yè)為擴(kuò)大市場占有率，降低了賒銷商品或提供勞務(wù)服務(wù)的信用評定，以獲取更多的商業(yè)渠道、擴(kuò)大銷售份額。在這種情況下企

12、業(yè)可流動資金不足以支付日常管理活動和相關(guān)稅費(fèi)時，就需要依靠銀行貸款解決此問題。然而，沉重的利息、又進(jìn)一步增加了企業(yè)費(fèi)用，且隨著應(yīng)收賬款賬齡的增長，其壞賬損失發(fā)生的可能性也隨之上升，從而使資金成本上升。還由于部分企業(yè)存在惡意拖欠賬款問題，而企業(yè)應(yīng)收賬款回收工作基本上都靠企業(yè)自行催收，導(dǎo)致因回收應(yīng)收賬款而增加不必要費(fèi)用無法轉(zhuǎn)嫁，資金成本上升，增加應(yīng)收賬款回收風(fēng)險。 一，應(yīng)收賬款風(fēng)險產(chǎn)生的原因 企業(yè)為促進(jìn)銷售、加速收款，必

13、須付出一定成本對客戶提供一定的信用條件。在確定客戶的信用條件時，企業(yè)必須保證對客戶提供該信用條件給企業(yè)帶來的收益大于其信用成本。如果信用期過長、盲目實(shí)行現(xiàn)金折扣，或折扣率確定不合理，都只會增加企業(yè)的信用成本，增加應(yīng)收賬款的回收風(fēng)險和回收成本，不利于企業(yè)的發(fā)展。一些中小型企業(yè)缺少專職機(jī)構(gòu)從事應(yīng)收賬款風(fēng)險管理，缺乏完整有效的客戶檔案和專業(yè)的資信評級、資信限額和資信控制，沒有對壞賬風(fēng)險進(jìn)行事前、事</p><p>　　

14、（一）應(yīng)收賬款風(fēng)險的事前控制 壞賬風(fēng)險是客觀存在的，只要有賒銷就可能有壞賬。并不是所有應(yīng)收賬款都可以轉(zhuǎn)嫁，都可以避免，于是必須計提壞賬準(zhǔn)備。企業(yè)應(yīng)充分估計可能發(fā)生的壞賬損失將對損益造成的影響，按期提取壞賬準(zhǔn)備以分解壞賬損失風(fēng)險。其計提依據(jù)是穩(wěn)健性原則和配比原則。我國企業(yè)會計制度規(guī)定，企業(yè)只能采用備抵法核算壞賬損失。備抵法是按期估計壞賬損失，形成壞賬準(zhǔn)備。壞賬準(zhǔn)備具有防范風(fēng)險，抵御損失的特性，是企業(yè)防范應(yīng)收賬款風(fēng)險的第一道屏障。

15、應(yīng)收賬款作為壞賬損失處理并不意味著企業(yè)就放棄了對應(yīng)收賬款的索取權(quán)，企業(yè)應(yīng)繼續(xù)關(guān)注欠款單位情況，盡量收回賬款。明確崗位職責(zé)，建立崗位責(zé)任制。應(yīng) 收賬款管理是一項(xiàng)系統(tǒng)工作，企業(yè)應(yīng)根據(jù)有關(guān)規(guī)定，健全銷售管理制度，明確崗位職責(zé)和業(yè)務(wù)操作流程，進(jìn)行精細(xì)化管理；對合同洽談、開標(biāo)、配貨及發(fā)貨、出門及收款等業(yè)務(wù)相關(guān)部門和人員，確保不相容崗位相互分離。各部門人員要各司其職、恪盡職守、認(rèn)真負(fù)責(zé)、責(zé)任到人，最大限度地提高應(yīng)收賬款回收率，縮短應(yīng)收賬款收賬期，

16、 減少壞賬損失。企業(yè)在銷售過程中，應(yīng)嚴(yán)格按照授予客戶的信用額度控制交易量，并根據(jù)授權(quán)有限的原則在企業(yè)內(nèi)部分別規(guī)定各級人</p><p>　　（二）應(yīng)收賬款風(fēng)險的事中控制 財務(wù)部門收到的客戶貨款應(yīng)及時入賬或作查詢手續(xù)，要對照合同和客戶要求開具提貨單，并送交運(yùn)輸人員或客戶簽收，運(yùn)輸部門應(yīng)根據(jù)提貨單組織發(fā)貨，并確保貨物的規(guī)格、型號、數(shù)量正確無誤，發(fā)貨后應(yīng)根據(jù)提貨單等及時向客戶開具發(fā)票，辦理貨款結(jié)算。簽訂的合

17、同應(yīng)規(guī)范，符合合同法要求，對合同的標(biāo)的、數(shù)量、質(zhì)量、交貨期、交貨地點(diǎn)、付款方式及違約責(zé)任進(jìn)行認(rèn)真評審，并決定是否接受訂單，以此使企業(yè)的經(jīng)營行為規(guī)范化、精細(xì)化。企業(yè)應(yīng)盡可能地采用對自身有利的結(jié)算方式和先進(jìn)的結(jié)算手段，加速資金回籠、縮短資金在途時間。 （三）應(yīng)收賬款風(fēng)險的事后控制 應(yīng)收賬款事后控制包括賒銷合同到期時款項(xiàng)的收回控制及款項(xiàng)到期由于各種原因無法收回而形成壞賬損失的處理。企業(yè)可以通過建立企業(yè)應(yīng)收賬款管理信息系統(tǒng)，