1、 附录 原文 Receivable management With the development of enterprises, a gradual increase in accounts receivable, the rising cost of funds, and enterprises to increase their market share, reducing the provision of goods or services on credit services, credit rating, to obtain more business channels and e
2、xpand sales. In this case enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes and fees, they need to rely on bank loans to solve this problem. However, the heavy interest, but also further increase the cost of the enterprise, and with the growth of a
3、ccounts receivable aging, and its loss of the possibility of bad debts have also increased, so that the cost of capital rise. Some enterprises also exist as a result of malicious arrears accounts, and accounts receivable collection enterprises basically rely on their own collection, resulting in the
4、 recovery of accounts receivable due to unnecessary cost increases can not be transferred, the cost of capital increase, increasing accounts receivable risk recovery section. 1 Accounts receivable risk causes First, the causes of accounts recevable To promote the sale of enterprises and accelerate t
5、he collection, to pay a certain cost to provide customers with a certain degree of credit terms. In determining the customers credit terms, the enterprise must ensure that customer credit terms to provide the benefits to the enterprise greater than the cost of credit. If the credit period is too lon
6、g, the blind implementation of the cash discount, or discount rate determined unreasonable, all the credit companies will only increase costs and increase the recovery of accounts receivable risks and cost recovery is not conducive to the development of enterprises. The lack of a number of small and
7、 medium enterprises engaged in full-time accounts receivable risk management, the lack of a sound and effective customer profiles and professional credit rating, credit limits and credit control, there is no risk of bad debts in advance, a matter of prevention and control. Many enterprises, wages an
8、d benefits linked to the operating mode, the operator simply allows the pursuit of high-margin, commodity or the provision of credit blind services, to create indicators met or surpassed the illusion, do not consider value for money and recyclability, and increase business accounts receivable risk.
9、Enterprise internal control system in a large number of claims for clean-up funds, poor collection, resulting in financial losses. Corporate accounting departments should timely accounting, accounts receivable reflect the situationcorrectly. However, the prevalence of accounting in debt, debt accoun
10、ts do not wither in time the entire problem of cleaning up failed to claim the funds, check, and many of the business of money is unknown, the possibility of increased bad debts. In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with
11、 accounts receivable, resulting in actual loss virtual surplus. The existence of these issues to cover up the of business losses, is not conducive to strengthening the management of enterprises easily create the illusion of false claims, resulting in distortion of accounting information, serious imp
12、act on information users make the right decisions. Second, accounts receivable management and prevent risks (A)receivables in advance of risk control Bad debt risk is an objective existence, as long as there is likely to have bad credit. Not all accounts receivable can be passed on, all can be avoid
13、ed, so must be provision for bad debts. Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses, bad debts on schedule extract prepared to break down the risk of bad debt losses. Their provision is based on sound principles and the principle of pro
14、portion. Accounting system of Chinas enterprises, enterprises can only account for bad debt allowance for loss method. Allowance for bad debts is estimated that loss of time, the formation of bad debts. Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against
15、the risk of accounts receivable of the first barrier. Accounts receivable as a bad loss does not mean that companies give up to obtain the right to accounts receivable, business units should continue to pay attention to the debt situation, as far as possible to recover the receivable. Clear job resp
16、onsibilities, the establishment of system of personal responsibility. Should Accounts receivable management is a system, in accordance with the relevant provisions of enterprises, improve the sales management system, a clear job responsibilities and business processes for the refinement of managemen
17、t； to negotiate the contract, opening, distribution and delivery, to go out and receivables and other business-related departments and staff to ensure that the mutual separation of incompatible duties. The various departments to carry out their duties, fulfill their duties, responsible, responsibili
18、ty to the people, to maximize the recovery of accounts receivable, to shorten the accounts receivable collection period, To reduce the bad debt losses. Enterprises in the sales process, should be granted in strict accordance with the customers credit trading volume control, and in accordance with th
19、e principle of limited authorization in the enterprise at all levels within the respective provisions of the credit limit may be granted. Hierarchical management system that is conducive to business at a reasonable credit limits, credit limits businesses to deal with the implementation of regular in
20、spection and analysis, to ensure that the credit limit of safety and reasonable. Credit standards in the process, through comprehensive analysis, to find out will not affect the sales will not increase the risk of the optimal point of balance. Credit terms including credit terms and cash discounts,
21、to extend the credit period to be appropriate to expand sales, but it can also result in accounts receivable to increase the opportunity cost of occupancy, at the same time increase the risk of bad debt losses. Enterprises to deal with different clients in credit and making necessary adjustments so
22、that it has always been able to keep the scope of enterprise Inside. Business units in determining the credit terms and credit limit of credit before the credit must be made to understand and carry out the assessment, given the appropriate credit standards, thus the effective control of accounts receivable. Credit analysis from the quality of enterprises, capital, capacity, collateral and credit situation in these five cases are analyzed. (B)Accounts receivable risk control things Financial sector client money received should be recorded or made such an inquiry
