英语翻译应收账款是企业在经营活动中发生的一项债权,也是企业向购货方或接受劳务方所提供的一种短期信用.在财务管理中,应收账款是一项非常重要的项目,企业在某一时点的应收账款的数

Question

英语翻译
应收账款是企业在经营活动中发生的一项债权,也是企业向购货方或接受劳务方所提供的一种短期信用.在财务管理中,应收账款是一项非常重要的项目,企业在某一时点的应收账款的数额、结构以及在一定时期内的变动情况,能明显反映出企业在销售环节的资金结算状况、销售管理状况以及蕴含的坏帐风险.目前,扬州企业中普遍存在着应收账款失实现象.随着我国社会主义市场经济的发展,商业信用的推行和扩展,企业的应收账款数额明显增多,在流动资产中所占的比例也越来越大,已经成为资产管理中的一个重要的问题.

Answer 1

The receivables is a creditor's rights caused in enterprise's operation,also a short-term period credit provided by enterprises to buyer or labor receiver.Receivables is an important item in financing management.The amount,structure and transformation of receivables can easily shows the status of financing balance,sales management and risk of bad debts.At present,the receivables of many Yangzhou enterprises is inconsistent with the facts.With the development of the Chinese socialist market economy and commerce credit,the enterprise’s receivables increased rapidly,as a result,it’s proportion in floating assets becomes biger,which has become a important problem faced in assets management.