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1、畢業(yè)論文外文翻譯課題名稱：芳蘭花卉有限公司應(yīng)收賬款管理分析院系：經(jīng)濟管理學(xué)院專業(yè)：工商管理（會計學(xué)方向）姓名：指導(dǎo)教師：二〇一四年十月外文翻譯專業(yè)：工商管理(會計學(xué)方向) 班級：11級工商管理(會計學(xué)方向)本科2班 作者：黃西年 指導(dǎo)老師：丁婉娟AccountsReceivableAccountsreceivableconsistsofmoniesduefromcustomersasaresultofanorganization'snormalbusinessoperations.Themanagementofaccountsreceivableisanextremely
2、importantfunctionsincethecollectionofoutstandingreceivablesrepresentsthesinglemostimportantsourceofcashforallorganizationssellinggoodsonopenaccount.Becauseoftheimpactthataccounts-receivablecollectionshaveoncashflow,itisimportantthatresponsibilityfortheday-to-daymanagementofcreditandcollecti
3、onsactivitiesbedelegatedtoasingleindividualwithintheorganization.AccountsReceivableandCollectionsReportsBecauseofthesignificanceofaccountsreceivableitisimportantformanagementtoreceiveperiodicreportsthatbothmeasuretheeffectivenessofcollectionactivitiesandinformoralertmanagementofproblemaccou
4、nts.Ideally,reportsshouldbegeneratedonamonthlybasis,butdependingonthesizeofthereceivablebalanceandcollectionsstaff,theissuanceofsuchreportsmayrangefromweeklytoquarterly.Thisflowofinformationisnecessarysothatmanagementandcollectionsstaffcandeterminewhethercurrentcreditandcollectionspoliciesa
5、ndproceduresareworking,orwhetheranyofthepoliciesandproceduresneedtobechangedtomoreeffectivelycollectoutstandingreceivables.Additionally,thecollectionsstaffneedsinformationsothatcollectionactivitiescanbeprioritized,problemaccountsisolated,andoutstandingbalancescollected.CreditManagementandBa
6、dDebtPressmanagementandthecollectionsstaffalsoneedtorealizethatitisimpossibletoreduceaccountsreceivablebeyondacertainpoint,norshouldanorganizationstrivefornobaddebts.Eachpressmustdevelopitsownlevelofsatisfactionanditsowncomfortzoneinordertoknowwhenandonwhichaccountstoconcentratecollectionse
7、fforts.Likewise,eachpressmustdevelopitsownlevelofcomfortindeterminingwhentoselltonewaccounts.Itisimportanttoexpectsomelevelofbaddebt,becausewithno,oraverylowlevelof,baddebts,thepressisnotmaximizingitssalespotential.Presseshavetobewillingtotakesomechances
