1、本科畢業(yè)論文外文原文及譯文 題 目 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX系 別 管理系 專 業(yè) 會計學(xué) 班 級 學(xué) 號 學(xué)生姓名 指導(dǎo)老師 外文原文Enterprise receivables management analysedFenXi mining chemical company zhaoAiping【 abstract 】 in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, redu

2、ce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the impor

3、tant account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【 keywords 】 receivables; The provi

4、sion for; Management riskAccounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. T

5、he normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of cr

6、edit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role

7、. New products and explore new market is more important significance.Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do

8、not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.Accounts receivable in the management of the existing problem

9、sAccounts receivable is broad, fixed number of year long. AmountsEnterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase u

10、nit shall be recovered or accept labor unit payments. But the enterprise did not strictly according to the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.T

11、he account receivable NPLS not timely, to the enterprise confirmed the appearance of virtually increased asset caused. Because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZ

12、hang confirmation on staying there some problems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already cant withdraw, this provision for the provision for no provision of virtual enter

13、prise assets, causing thickening.Because some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province t

14、ube enterprise still exist serious planned economy of ideas, these people to the market economy cant say dont understand, also cannot say dont understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production and business

15、 operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for e

16、xisting resources and capital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal produc

17、tion and operation activities and the efficient use of the funds.The drawbacks of the receivable mismanagementReduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is

18、 not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produc

19、e enterprise by current assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise actual operation si

20、tuation veiled. Influence enterprise production plan and sales plan, etc, cant realize the set benefit goal.Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down c

21、urrent income. Therefore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates ge

22、nerally for 3% (special enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation r

23、esults. Increased risks of an enterprise cost.Speeding up the enterprises cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees pa

24、id, accelerate the enterprises cash outflows, main performance for:Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added tax, business tax, con

25、sumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but not in cash income tax, and realizing cash payment must on time.Cash the distribution of the profits. Also exist such problems. In ad

26、dition, the cost of the management of accounts receivable and accounts receivable recycling costs will accelerate enterprise cash outflows.The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating c

27、ycle depends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive lin

28、k. Cause enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.Increased receivables management process. Error probability, brings to the enterprise enterprise to face the additional loss accounts receivable account

29、, possibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of examination and approval of such material sca

30、ttered, lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.To stren

31、gthen the management of accounts receivable methodComprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to t

32、he market economy requirement, the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of

33、operation and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area

34、 and the possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telep

35、hone enquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate dat

36、a collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a compre

37、hensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.Multi-pronged approach.we great effort, increase. After the preparation work

38、 or do. Accounts receivable written-off receivables entered the substantial punish collect crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targete

39、d collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so

40、that both the collect keep good business cooperation relations; But for malicious long-term default behavior, used first lawyer in demand for collection, correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. In the majesty

41、 of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-

42、business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, a large amount of arrears. Indeed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide second month in salary charged or deduct; Finally, the intern

43、al to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In a humane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workers to their real challenges or

44、ganization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can cooperate actively court on the debtors property implement preservation, makin

45、g cdo in court, under the help of the relevant accounting units and individuals to impose preservation of property. For property preservation at the same time. Appoint our wealth pipe center visit regularly the obligor, closely watching the debtor whereabouts, understand their property status. Once

46、found the debtor reimbursement conditions mature, immediately notify the court, suspend the property preservation, reactivated cases. Applied to the court for compulsory execution withdraw arrears.Establish customer credit system. Strict credit business formalities for examination and approval from

47、years of written-off receivables accounts receivable see. A few enterprises in experience increased sales push credit sales policy. Did not establish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating dont know much. Even a

48、fter receivable formation. Find the debtor to punish frequently occurred. There are a few enterprise to the customer credit conditions are too broad. Credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. Cause some credit rating is low cu

49、stomers easily get credit, increasing the risk of bad loans.Earnestly implement post responsibility system, strict appraisal, rewards and punishments and trenchantSome enterprise although also established a comparatively perfect accounts receivable credit sales, management, a great responsibility an

50、d internal control system, but in actual work but become a mere formality, non-existing. Cause the enterprise internal responsibility unclear, the reward is unknown situation. To a certain extent, encourages the formation of large receivables, increasing the operating risk of an enterprise. So only

51、with a good set of system doesnt solve all the problems in the practical work, the key still need to implement these system will reach the designated position, achieves truly in the bud.Foreign source ：Friends of the accounting, in 2009 (30) 84 85外文譯文企業(yè)應(yīng)收賬款管理存在的問題及對策汾西礦業(yè)化工公司 趙愛萍【摘要】公司為了滿足擴(kuò)大銷售、增加企業(yè)的競

52、爭力、減少庫存、降低存貨風(fēng)險和管理開支等的需要，在El常的經(jīng)營活動中產(chǎn)生了應(yīng)收賬款。應(yīng)收賬款是企業(yè)一項(xiàng)重要的、風(fēng)險較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一個企業(yè)的經(jīng)營有著重大的影響。由于應(yīng)收賬款的重要，筆者針對一些應(yīng)收賬款管理和核算上存在的問題，指出應(yīng)收賬款管理不善的弊端，并提出一些加強(qiáng)應(yīng)收賬款管理的做法。【關(guān)鍵詞】應(yīng)收賬款；壞賬準(zhǔn)備； 經(jīng)營風(fēng)險應(yīng)收賬款是企業(yè)一項(xiàng)重要的、風(fēng)險較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一個企業(yè)的經(jīng)營有著重大的影響。這些長期難以收回的應(yīng)收賬款的存在，嚴(yán)重影響了企業(yè)正常的生產(chǎn)經(jīng)營增加了企業(yè)經(jīng)營成本，使一些企業(yè)不同程度地陷入了財務(wù)危機(jī)。應(yīng)收賬款的作用。擴(kuò)大銷售，增加了企業(yè)的競爭力

53、在市場競爭日趨激烈的情況下，賒銷是促進(jìn)銷售的一種重要方式。企業(yè)賒銷實(shí)際上是向顧客提供了兩項(xiàng)交易，向顧客銷售產(chǎn)品以及在一個有限的時期內(nèi)向顧客提供資金。在銀根緊縮、市場疲軟、資金匱乏的情況下，賒銷具有比較明顯的促銷作用對企業(yè)銷售新產(chǎn)品、開拓新市場具有更重要的意義。減少庫存，降低存貨風(fēng)險和管理開支企業(yè)持有產(chǎn)成品存貨要追加管理費(fèi)、倉儲費(fèi)和保險費(fèi)等支出；相反，企業(yè)持有應(yīng)收賬款，則無需上述支出。因此，當(dāng)企業(yè)產(chǎn)成品存貨較多時，一般都可采用較為優(yōu)惠的信用條件進(jìn)行賒銷，把存貨轉(zhuǎn)化為應(yīng)收賬款，減少產(chǎn)成品存貨，節(jié)約相關(guān)的開支。應(yīng)收賬款在管理上存在的問題應(yīng)收賬款的涉及面廣數(shù)額大、年限長企業(yè)對應(yīng)收賬款的核算不規(guī)范。按照

54、國家財務(wù)會計制度的規(guī)定應(yīng)收賬款是核算企業(yè)因銷售貨物或提供勞務(wù)等發(fā)生的應(yīng)向購貨單位或接受勞務(wù)單位收回的款項(xiàng)。但企業(yè)沒有嚴(yán)格按照這一規(guī)定核算企業(yè)的應(yīng)收賬款致使有些不應(yīng)在該項(xiàng)目核算的款項(xiàng)也納入該項(xiàng)目，造成應(yīng)收賬款核算的不實(shí)。應(yīng)收賬款中的呆壞賬確認(rèn)不及時，給企業(yè)造成虛增資產(chǎn)的假象。由于企業(yè)對應(yīng)收賬款疏于管理，特別是有的企業(yè)還把應(yīng)收賬款作為調(diào)節(jié)利潤的手段。因此在對應(yīng)收賬款的呆死賬的確認(rèn)上就存在些問題。主要是對已經(jīng)形成呆死賬的應(yīng)收款項(xiàng)的確認(rèn)不夠及時，多年形成的應(yīng)收賬款在賬上長期掛賬，有的已經(jīng)根本無法收回，該計提壞賬準(zhǔn)備的也不計提，造成企業(yè)資產(chǎn)的虛增。由于企業(yè)的某些管理者和經(jīng)營者缺乏經(jīng)營理財?shù)囊庾R和觀念。對

55、應(yīng)收賬款缺乏有效的管理和清收調(diào)查中筆者感到。在山西省的部分省管企業(yè)中還存在著比較嚴(yán)重的計劃經(jīng)濟(jì)的思想觀念，這些人對市場經(jīng)濟(jì)不能說是不懂，也不能說是不明白，主要就是不能從自身做起，而且在實(shí)際工作中往往是說的多、做的少。思想還沉醉于生產(chǎn)經(jīng)營這個中心，沒有把如何做好經(jīng)營理財放在首位，沒有做到企業(yè)管理以財務(wù)管理為中心。財務(wù)管理以資金管理為中心。對資金的管理和使用只注重如何去借錢和花錢，沒有對現(xiàn)有的資源和資金進(jìn)行有效的配置和調(diào)動致使企業(yè)產(chǎn)生了大量的應(yīng)收賬款，也不積極從加強(qiáng)管理的角度去清理，大量資金長期滯留在外。影響了企業(yè)正常的生產(chǎn)經(jīng)營活動的開展和資金的有效使用。應(yīng)收賬款管理不善的弊端降低企業(yè)資金使用效率

56、，使企業(yè)效益下降由于企業(yè)的物流與資金流不一致，發(fā)出商品，開出銷售發(fā)票貨款卻不能同步回收，而銷售已告成立，這種沒有貨款回籠的入賬銷售收入勢必導(dǎo)致沒有現(xiàn)金流入的銷售業(yè)務(wù)損益產(chǎn)生、銷售稅金上繳及年內(nèi)所得稅預(yù)繳。如果涉及跨年度銷售收入導(dǎo)致的應(yīng)收賬款。則可產(chǎn)生企業(yè)以流動資產(chǎn)墊付股東年度分紅。企業(yè)因上述追求表面效益而產(chǎn)生的墊繳稅款及墊付股東分紅占用了大量的流動資金，久而久之必將影響企業(yè)資金的周轉(zhuǎn)進(jìn)而導(dǎo)致企業(yè)經(jīng)營實(shí)際狀況被掩蓋影響企業(yè)的生產(chǎn)計劃、銷售計劃等，無法實(shí)現(xiàn)既定的效益目標(biāo)?？浯笃髽I(yè)經(jīng)營成果。由于我國企業(yè)實(shí)行的記賬基礎(chǔ)是權(quán)責(zé)發(fā)生制(應(yīng)收應(yīng)付制)。發(fā)生的當(dāng)期賒銷全部記入當(dāng)期收入。因此，企業(yè)的賬上利潤的增

57、加并不表示能如期實(shí)現(xiàn)現(xiàn)金流入。會計制度要求企業(yè)按照應(yīng)收賬款余額的百分比來提取壞賬準(zhǔn)備，壞賬準(zhǔn)備率一般為3一5(特殊企業(yè)除外)。如果實(shí)際發(fā)生的壞賬損失超過提取的壞賬準(zhǔn)備，會給企業(yè)帶來很大的損失。因此，企業(yè)應(yīng)收賬款的大量存在。虛增了賬面上的銷售收入在一定程度上夸大了企業(yè)經(jīng)營成果增加了企業(yè)的風(fēng)險成本。加速企業(yè)的現(xiàn)金流出。賒銷雖然能使企業(yè)產(chǎn)生較多的利潤，但是并未真正使企業(yè)現(xiàn)金流入增加，反而使企業(yè)不得不運(yùn)用有限的流動資金來墊付各種稅金和費(fèi)用，加速了企業(yè)的現(xiàn)金流出，主要表現(xiàn)為：企業(yè)流轉(zhuǎn)稅的支出。應(yīng)收賬款帶來銷售收入并未實(shí)際收到現(xiàn)金，流轉(zhuǎn)稅是以銷售為計算依據(jù)的，企業(yè)必須按時以現(xiàn)金交納。企業(yè)交納的流轉(zhuǎn)稅如增值稅、營業(yè)稅、消費(fèi)稅、資源稅以及城市建設(shè)稅等，必然會隨著銷售收入的增加而增加。所得稅的支出。應(yīng)收賬款產(chǎn)生了利潤，但并未以現(xiàn)金實(shí)現(xiàn)，而交納所得稅必須按時以現(xiàn)金支付?，F(xiàn)金利潤的分配。也同樣存在這樣的問題。另外，應(yīng)收賬款的管理成本、應(yīng)收賬款的回收成本都會加速企業(yè)現(xiàn)金流出。對企業(yè)營業(yè)周期有影響。營業(yè)周期即從取得存貨到銷售存貨，并收回現(xiàn)金為止的這段時間營業(yè)周期的長短取決于存貨周轉(zhuǎn)天數(shù)和應(yīng)收賬款周轉(zhuǎn)天數(shù)，營業(yè)周期為兩者之和。由此看出。不合理的應(yīng)收