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1、外文文獻(xiàn)翻譯譯文一、外文原文原文：AccountsReceivableIssuesFormanycompanies,theaccountsreceivableportfolioisitslargestasset.Thus,itdeservesspecialcareandattention.Effectivehandlingoftheportfoliocanaddtothebottomline,whileneglectcancostcompaniesinunseenlosses.AccountsReceivableStrategiestoEnergizetheBottomLineDon’tbe
2、surprisedtofindthebigshotsfromfinancesuddenlylookingoveryourshoulderquestioningthewaysyourcreditdepartmentoperates.Accountsreceivablehasbecomethedarlingofthoseexecutivesdesperatetooptimizeworkingcapitalandimprovetheirbalancesheet.Here’saroundupofsomeofthetacticsthathavebeencollectedfromthebestcredi
3、tmanagerstosqueezeeverylastcentoutoftheiraccountsreceivableportfolio:·Haveinvoicesprintedandmailedasquicklyaspossible.Mostcustomersstarttheclocktickingwhentheinvoicearrivesintheiroffices.Thesooneryoucangettheinvoicetothem,thesoonertheywillpayyou.Whilethisstrategywillnotaffectdayssalesoutstanding(DS
4、O),itwillimprovethebottomline.·Lookforwaystoimproveinvoiceaccuracywithoutdelayingthemaildate.·Offermorestringenttermswhereappropriateinyourannualcreditreviewsandwithnewcustomers.Considerwhethershortertermsmightbebetterforyoucompany.·Offerfinancialinducementstocustomerswhoagreetopayyourinvoiceselect
5、ronically.·Ifyouhavenothadalockboxstudyperformedinthelastfewyears,haveonedonetodetermineyouroptimallockboxlocation.·Withcustomerswhohaveahistoryofpayinglate,beginyourcollectioneffortsbeforetheduedate.Calltoinquirewhethertheyhavetheinvoiceandifeverythingisinorder.Resolveanyproblemsquicklyatthispoint
6、.·Ifyouhavebeengivingagraceperiodtothosetakingdiscountsafterthediscountperiod,reduceoreliminateit.·Resolvealldiscrepanciesquicklysopaymentcanbemadepromptly.·Ifacustomerindicatesithasaproblemwithpartofaninvoice,authorizepartialpayments.·Keepalogofcustomerproblemsandanalyzeitonceamonthtodiscoverweakn
7、essesinyourproceduresthatcausethesequandaries.·Applycashthesamedaythepaymentisreceived.Collectorscanthenspendtheirtimewithcustomerswhohavenotpaidratherthanannoyingoneswhohavealreadysenttheirpayment.·Dealwit
