英语翻译摘要：应收账款是指企业因赊销产品或劳务而形成的应收款项,是企业流动资产的一个重要项目.随着市场经济的发展,商业信用的推行,企业应收账款数额普遍明显增多,应收账款的管

Question

英语翻译
摘要：应收账款是指企业因赊销产品或劳务而形成的应收款项,是企业流动资产的一个重要项目.随着市场经济的发展,商业信用的推行,企业应收账款数额普遍明显增多,应收账款的管理已经成为企业经营活动中日益重要的问题.
关键词：应收账款；原因；影响；核算；防范；处置；制定政策

Answer 1

Abstract:
One of the most important items on the current assets of a company is the account receivables which refers to the products and services delivered on credit.Along with the development of market economy and the implementation of commercial credits,there is a general marked increase in the amount of account receivables in companies and its management has become an increasingly major issue in the business activities of companies.
Key words:account receivables; causes; impact; accounting; prevention; disposal; policy making;