题目

英语翻译
随着我国现代市场经济的发展,商业信用的推行,赊销作为一种竞争手段其应用越来越广泛,企业的应收账款随之日益增多,已成为企业流动资产的重要组成部分、资金管理的重要方面.企业在通过赊销方式扩大销售的同时,也面临着较大的风险,应收账款的管理水平已经成为制约我国企业生存发展的一个重要因素.目前,我国大部分企业应收账款管理意识比较薄弱,管理方式比较简单.许多企业因应收账款管理不善导致现金流紧张,甚至陷入财务危机.为了确保企业应收账款保质保量的收回和资金循环周转的顺利进行,加强应收账款管理的研究具有重要的现实意义.本文在总结国内外的前人研究成果的基础上,以利胜制药有限公司为例,通过总结分析,总结企业应收账款管理存在的问题,并提出了加强应收账款管理措施.

提问时间：2021-02-16

答案

Along with the development of modern market economy, the implementation of commercial credit, credit as a means of competition in the increasingly extensive application, the receivable Zhang money of the enterprise increase day by day, has become an important component of corporate liquidity, capital management important aspect. Enterprises through credit expand sales at the same time, also facing bigger risk, accounts receivable management level has become the constraints of our survival and development of enterprises is an important factor. At present, most of our enterprise account receivable management awareness is relatively weak, management is relatively simple. Because a lot of enterprises account receivable in cash flow management of tension, even in the financial crisis. In order to ensure the enterprise account receivable, the quality and quantity of recovered and capital flow smoothly, strengthen the management of accounts receivable to study has important practical significance. Based on the summary of domestic and abroad on the basis of previous research, in order to win the pharmaceutical limited company as an example, through the analysis, summarizes the enterprise account receivable management existence question, and proposed to strengthen the management of accounts receivable measures.