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本科毕业论文外文原文及译文题目XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX系别管理系专业会计学班级学号学生姓名指导老师外文原文1外文原文EnterprisereceivablesmanagementanalysedFenXiminingchemicalcompanyzhaoAiping【abstract】inordertomeettheexpandingsalesandincreasethecompetitivenessoftheenterprises,reduceinventory,reduceinventoryriskandmanagementexpensesneed,thebusinessactivitiesinEloftencreatedaccountsreceivable.Accountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Becauseoftheimportantaccountreceivable,accordingtosomeaccountsreceivablemanagementandaccounting,pointsouttheexistingproblemsinthedisadvantagesofaccountreceivablemismanagement,andputsforwardsometostrengthenthemanagementofaccountsreceivablepractices.【keywords】receivables;Theprovisionfor;ManagementriskAccountsreceivableistheenterpriseisanimportant,theriskisbiggerliquidassets,itsqualityisgoodorbadforabusinessoftenhashadasignificantimpact.Theselong-termdifficulttorecovertheaccountsreceivableexistence,seriouslyaffectedtheenterprise.Thenormalproductionandbusinessenterprisemanagementcosts,increasedtodifferentextentsomeenterpriseintoafinancialcrisis.Theroleofaccountreceivable.Expandsales,increasethecompetitivenessoftheenterprisesinthefiercemarketcompetitionsituation,istopromotethesalesofcreditisanimportantway.Enterprisecreditisactuallytoprovidecustomerswiththetwotransactions,tocustomersellingproducts,andinalimitedperiodintrovertedcustomersfunds.Incredit-tightening,marketweakness,lackofmoney,thepromotionwithobviouscreditforenterprisesalesrole.Newproductsandexplorenewmarketismoreimportantsignificance.Reduceinventory,reduceinventoryriskandmanagementcosts.Totheenterprisetoholdfinishedgoodsinventoryadditionalfee,warehousingcostsandinsuranceexpenses;Instead,theenterprisetoholdaccountsreceivable,youdonotneedthespending.Therefore,whentheenterpriseproductsinventorymoreforlongtime,generallycanusemorefavorablecreditconditions,theinventoryintopipesreceivableandreducefinishedgoodsinstock,saverelatedexpenses.2AccountsreceivableinthemanagementoftheexistingproblemsAccountsreceivableisbroad,fixednumberofyearlong.AmountsEnterprisetoaccountsreceivableaccountingisnotstandard.Accordingtotheprovisionsofthestatefinancialandaccountingsystems.Accountsreceivableisaccountingenterpriseforsellinggoodsorservicestohappentopurchaseunitshallberecoveredoracceptlaborunitpayments.Buttheenterprisedidnotstrictlyaccordingtotheprovisionsoftheaccountingenterprisereceivables.Causesomeshouldnotbeintheprojectaccountingmoneyalsoincludedintheproject,causeaccountsreceivableaccountinghasnoreality.TheaccountreceivableNPLSnottimely,totheenterpriseconfirmedtheappearanceofvirtuallyincreasedassetcaused.Becauseenterprisetoaccountsreceivableslackenedmanagement,especiallysomeenterprisealsotoaccountsreceivableasmeansofadjustingprofit.SoontheaccountreceivableSiZhangconfirmationonstayingthere~someproblems.IsmainlytostaySiZhanghasalreadyformedthereceivablesconfirmfastenough,formanyyearsintheaccountsreceivableformedaccountlong-term,easedsomealreadycan'twithdraw,thisprovisionfortheprovisionfornoprovisionofvirtualenterpriseassets,causingthickening.Becausesomeofthemanagersandoperatorsenterprisefinancialmanagementconsciousnessandlackofmanagementconcept.Toaccountsreceivableislackofeffectivemanagementandcollectinvestigationtheauthorfeel.InShanxiProvinceinthepartoftheprovincetubeenterprisestillexistseriousplannedeconomyofideas,thesepeopletothemarketeconomycan'tsaydon'tunderstand,alsocannotsaydon'tunderstand,themainthingisnotstartsfromoneself,andinpracticalworkisoftensaidthemuch,doless.Thoughtisdrunkontheproductionandbusinessoperationthiscenter,nothowtodowellmanagementfinancetheprimacy,failedtodothebusinessmanagementfinancialmanagementasthecenter.Financialmanagementtofundmanagementasthecenter.Themanagementoffundsanduseonlypayingattentiontohowtoborrowandspendmoney,notforexistingresourcesandcapitalforeffectiveconfigurationandmobilize.Causeenterpriseproducedaconsiderableamountofreceivables,alsodonotactivelyfromtheAngleofstrengtheningmanagement,solotsofmoneytocleanupthelong-termretentionoutside.Affectedtheenterprisenormalproductionandoperationactivitiesandtheefficientuseofthefunds.Thedrawbacksofthereceivablemismanagement外文原文3Reduceenterprisefundsuseefficiency,makeenterpriseprofitsdownbecauseofenterpriselogisticsandcashflownotconsistent,merchandiseshipped,prescribingsalesinvoices.Paymentisnotkeepingpacerecovery,andsaleshaveestablished,thisnotuprecoveryentrysales.Certainlywillcausenocashinflowgeneratedsalestaxonprofitsandlosses,andsalesincomepaidandyearsbepaidinadvance.Ifinvolvesspanmorethantosalesrevenueaccountreceivable.Thencanproduceenterprisebycurrentassetspaidannualshareholdersdividend.Enterpriseforsuchpursuitarisingfromthepadsurfacebenefitsandtaxpaymentpaidshareholderstakeupalotofliquidity,astimepasseswillinfluenceenterprisecapitalturnover.Whichledtotheenterpriseactualoperationsituationveiled.Influenceenterpriseproductionplanandsalesplan,etc,can'trealizethesetbenefitgoal.Exaggeratedenterpriseop