将下面这段话翻译成英文一定要准确谢谢!应收账款的管理水平已经成为制约我国企业生存发展的一个重要因素.目前,我国大部分企业应收账款管理意识比较淡漠,管理方式比较简单.许多企业

Question

将下面这段话翻译成英文 一定要准确 谢谢!
应收账款的管理水平已经成为制约我国企业生存发展的一个重要因素.目前,我国大部分企业应收账款管理意识比较淡漠,管理方式比较简单.许多企业因应收账款管理不善导致现金流紧张,甚至陷入财务危机.对企业应收账款进行研究有重要的理论和现实意义.各企业在经营过程中也由于经营方式的不同和对货款回收管理力度的强弱等,不同程度地存在着应收账款.高额的应收账款必然会给企业的生产经营带来不良的影响,企业应收账款的管理现状与其自身发展现实不相适应.因此,对企业应收账款的管理研究显得日益重要.近几年,随着A公司收入连年高速增长应收账款也在持续不断的攀升,且应收账款的质量不佳,为了公司可持续经营以及不断发展壮大的目标,期望对公司应收账款管理做一些改进建议,从而建立一套比较实际的而且能够有效运行的应收账款管理框架. 本文在对A公司应收账款余额、账龄、客户状况等现状进行分析的基础上,进一步对形成应收账款现状的原因做了外部环境和公司内部管理两方面的总结.在对公司应收账款分析的基础上,结合应收账款管理的基础理论以及公司的实际情况,对公司应收账款管理框架进行了初步构建.框架构建主要有以下几个方面的内容:第一,组织结构方面,首先明确现有相关管理部门在应收账款管理方面的具体责任.第二,在制度建设上,制定了一系列的应收账款相关管理制度.第三,在客户管理方面,对客户现状进行分析,提出客户管理原则和具体内容,对客户进行了初步的信用等级划分.第四,信用政策管理方面,针对不同产品区分不同的信用政策,并对信用额度、货款回收期及信用政策变更管理进行了规定.第五,对财务部和市场部的应收账款催收责任进行了明确.第六,加强日常管理,注重细节,例如:健全赊销审批和备案制度,加强合同管理,对应收账款定期进行分析,实行定期对账制度,定期召开应收账款专题会议等等.最后,在对应收账款绩效考核方面作了一些具体的建议.

Answer 1

Management of accounts receivable has become an important factor restricting our existence and development of enterprise. At present, China's comparative indifference of most business accounts receivable management, management is relatively simple. Many companies cash flows strained due to poor management of accounts receivable, and even financial crisis. Undertake a study on Enterprise receivables have important theoretical and practical significance. All enterprises in the course of business because of the different mode of operation and the strength of recovery and management efforts, such as the loan, there are accounts receivable in varying degrees. High accounts receivable must be to the adverse effects of enterprise production and management, Enterprise receivables management situation and the development of their own reality that does not fit. Therefore, the study on the management of account receivable in enterprises becoming increasingly important. In recent years, with a company revenue year after year growth accounts receivable also continued to rise, and poor quality of receivable, sustainable management of the company and will continue to grow and targets, expected accounts receivable management for the company to make some suggestions for improvement, so as to establish a more realistic and effective running of accounts receivable management framework.This article on a company's accounts receivable balances, aging, customer status, such as analysis of the situation on the basis of further reasons receivables status on both the external environment and internal management of the company's summary. On company accounts receivable analysis based on the basic theory of combination of accounts receivable management and the company's actual situation, the company accounts receivable management framework has been preliminary construction. Framework involves the following elements: first, the organizational structure, should first clear the relevant authorities in specific responsibilities in the management of accounts receivable. Secondly, on the system, has developed a series of related accounts receivable management system. Thirdly, in terms of customer management, to analyze the customer situation, make customer management principles and specific content, client undertook a preliminary classification of credit. IV, credit policy management, for different products to distinguish different credit policies and lines of credit, loan payback period and credit policy change management has been provisions. V, Ministry of finance and marketing, collection of accounts receivable responsibilities were clear. VI, strengthen day-to-day management, attention to detail, for example: sound credit approval and filing system, strengthen the contract management, accounts receivable periodic analysis of implementing account system on a regular basis, recurring Receivables conferences and so on. Finally, in terms of performance assessment of accounts receivable for a number of specific recommendations.