2016年会计专业外文翻译—应收账款管理——全球化条件下的重要任务（节选）

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1、字数：英文 2006 单词， 11184 字符；中文 3236 汉字 出处： G Menkinoski, P Nikolovski, et al.Accounts Receivable Management Important Task under Conditions of GlobalizationJInternational Journal of Sciences: Basic and Applied Research (IJSBAR).2016,2(1):88-94 外文文献： Accounts Receivable Management Important Task under Co

2、nditions of Globalization Abstract Accounts receivable management is the important task under conditions of globalization, having in mind that the contemporary world is characterized by frequent business changes, uncertainty and risks. Therefore, good business requires good capital but it is rare in

3、 todays conditions. Although accounts receivable are less solvent form of working capital than money, the present value of timely payment will not cause troubles largely regarding to liquidity, and in the enterprise solvency. Investments are resources connected to accounts receivable. We must have i

4、n mind that accounts receivable are not “real” investments, they are result of advancing sale, not a determination (long-term and planned) by the enterprise to invest capital shares from accounts receivable. All accounts receivable, disregarding the basis of their origin, due to date and security (e

5、xcept long-term accounts receivable included in the group of financial investments) are part of working assets, in the balance sense of accounts receivable. Keywords: accounting; accounts receivable; management; financial reports; liquidity. 1.Introduction The conditions of globalization are charact

6、erized by changes in all the fields, therefore in the field of accounting also. The enterprises of high performances are expressed fully. Participation on capital markets requires objective accounting information from financial reports in order to make adequate business decisions. Accounts receivable (among other items of financial reports) have an extraordinary influence on the liquidity of enterprises, so a special attention should be paid to them. Therefore the investment ri