㈠ 急。求一篇有關應收賬款日常管理制度的外文翻譯，註明出處。跪求！！！！
東方化工教科書的合法化
㈡ 應收賬款管理論文的英文文獻
Gilberto Montibellera,Valerie Beltonb and Marcus Vinicius A.Limac Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating Accounts Receivable Available online 13 January 2005.
㈢ 急~！急~！急~！求有關應收賬款管理的英文文獻翻譯（英文期刊原文＋中文翻譯）
Abstract: along with the arrival of the era of economic globalization, world in international trade market competition becomes increasingly fierce. In the current international trade market, the trade pattern of buyer's market has basically taken shape. Exporters except adopt (abbreviated) means to capture the international market outside, at the same time is provided to buyer payment on a greater diversity of trade payment tool. The reason to its international with fund-raising, accounting management function, can have (abbreviated) trade brings business risks and foreign currency risk, be helpful for international trade toward safety, efficient, quick direction, become the most attractive international means of payment. China is a country of international trade, factoring also has the huge demand. But so far, the country (abbreviated) our country still has not been fully hair ?
㈣ 求應收賬款外文文獻和翻譯。。。
吃吃吃
㈤ 麻煩提供一篇應收賬款管理的外文文獻
應收賬款管理
Management of Account Receivable
http://www.gov.ns.ca/tpb/manuals/PDF/200/20801-06.pdf
Accounts receivable is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is typically done by generating an invoice and mailing or electronically delivering it to the customer, who in turn must pay it within an established timeframe called credit or payment terms.
An example of a common payment term is Net30, meaning payment is e in the amount of the invoice 30 days from the date of invoice. Other common payment terms include Net45 & Net60 but could in reality be for any time period agreed upon by the vendor and client.
While booking a receivable is accomplished by a simple accounting transaction, the process of maintaining and collecting payments on the accounts receivable subsidiary account balances can be a full time proposition. Depending on the instry in practice, accounts receivable payments can be received up to 10 - 15 days after the e date has been reached. These types of payment practices are sometimes developed by instry standards, corporate policy, or because of the financial condition of the client.
On a company's balance sheet, accounts receivable is the amount that customers owe to that company. Sometimes called trade receivables, they are classified as current assets. To record a journal entry for a sale on account, one must debit a receivable and credit a revenue account. When the customer pays off their accounts, one debits cash and credits the receivable in the journal entry. The ending balance on the trial balance sheet for accounts receivable is always debit.
Business organizations which have become too large to perform such tasks by hand (or small ones that could but prefer not to do them by hand) will generally use accounting software on a computer to perform this task.
Associated accounting issues include recognizing accounts receivable, valuing accounts receivable, and disposing of accounts receivable.
Accounts receivable departments use the sales ledger.
Other types of accounting transactions include accounts payable, payroll, and trial balance.
Since not all customer debts will be collected, businesses typically record an allowance for bad debts which is subtracted from total accounts receivable. When accounts receivable are not paid, some companies turn them over to third party collection agencies or collection attorneys who will attempt to recover the debt via negotiating payment plans, settlement offers or legal action. Outstanding advances are part of accounts receivables : If a company gets an order from its customers with advance agreed in payment terms. Since no billing is being done to claim the advances several times this area of collectible is not reflected in Accounts Receivables. Ideally, since advance payment is mutually agreed term, it is the responsibility of the accounts department to take out periodically the statement showing advance collectible and should be provided to sales & marketing for collection of advances. The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit Insurance.
Companies can use their accounts receivable as collateral when obtaining a loan (Asset-based lending) or sell them through Factoring (finance). Pools or portfolios of accounts receivable can be sold in the capital markets through a Securitization.
[edit] Bookkeeping for Accounts Receivable
Companies have two methods available to them for measuring the net value of account receivables, which is computed by subtracting the balance of an allowance account from the accounts receivable account. The first method is the allowance method, which establishes a contra asset account, allowance for doubtful accounts, or more simply, allowance, as the offset to accounts receivable. Allowance is a contra asset that offsets the accounts receivable account to derive the net accounts receivable depicted in the balance sheet. The amount of the allowance can be computed in two ways; through the analysis based on sales method and analysis based on accounts receivable method. The reason a contra asset receivable account is necessary is to adhere to the matching principle of accounting, which mandates that accrual basis companies match all revenues and expenses with the period in which expense, and crediting the allowance contra asset account. Once it has been deemed that a particular account is uncollectible, it would be necessary to take the account off a company's books by debiting allowance for doubtful accounts and crediting the associated accounts receivable account.
The second method, known as the direct write off method, is simpler than the allowance method in that allows for one simple entry to rece accounts receivable to its net realizable value. The entry would consist of debiting an uncollectible expense account and crediting the respective account receivable.
For tax reporting purposes, the direct write-off method must be used; however, for financial reporting purposes, it is necessary to use the allowance method because it is a period's revenue with associated expenses-a fundamental concept of accounting known as the matching principle.
應收帳款（Accounts receivable，又為應收賬款）於會計原理上，專指因出售商品或勞務，進而對顧客所發生的債權，且該債權且尚未接受任何形式的書面承諾。
該科目重點於對象為顧客，若非顧客，即撇開此科目適用。
Factoring is a word often misused synonymously with accounts receivable financing. Factoring is a financial transaction whereby a business sells its accounts receivable (i.e., invoices) at a discount. Factoring differs from a bank loan in three main ways. First, the emphasis is on the value of the receivables, not the firm』s credit worthiness. Secondly, factoring is not a loan – it is the purchase of an asset (the receivable). Finally, a bank loan involves two parties whereas factoring involves three.
OBS: In Europe the term Factoring typically mean accounts receivable financing. Here the correct word for this article is: American factoring.
The three parties directly involved are: the seller, debtor, and the factor. The seller is owed money (usually for work performed or goods sold) by the second party, the debtor. The seller then sells one or more of its invoices at a discount to the third party, the specialized financial organization (aka the factor) to obtain cash. The debtor then directly pays the factor the full value of the invoice.
Reason
A company sells its invoices, even at a discount to their face value, when it calculates that it will be better off using the proceeds to bolster its own growth than it would be by effectively functioning as its "customer's bank." In other words, it figures that the return on the proceeds will exceed the income on the receivables.
Differences from bank loans
Factors make funds available, even when banks would not do so, because factors focus first on the credit worthiness of the debtor, the party who is obligated to pay the invoices for goods or services delivered by the seller. In contrast, the fundamental emphasis in a bank lending relationship is on the creditworthiness of the small firm, not that of its customers. While bank lending offers funds to small companies at a lower cost than factoring, the key terms and conditions under which the small firm must operate differ significantly. Bank relationships provide a more limited availability of funds and none of the bundle of services that factors offer.
From a combined cost and availability of funds and services perspective, factoring creates wealth for some but not all small businesses. For small businesses, their choice is slowing their growth or the use of external funds beyond the banks. In choosing to use external funds beyond the banks the rapidly growing firm』s choice is between seeking angel investors (i.e., equity) or the lower cost of selling invoices to finance their growth.The latter is also easier to access and can be obtained in a matter of a week or two, versus the six months plus that securing funds from angel investment typically takes. Factoring is also used as bridge financing while the firm pursues angel investors and in conjunction with angel financing to provide a lower average cost of funds than would equity financing alone. Firms can also combine the three types of financing, angel/venture, factoring and bank line of credit to further rece their total cost of funds. In this they can emulate larger firms.
As with any technique, factoring solves some problems but not all. Businesses with a small spread between the revenue from a sale and the cost of a sale, should limit their use of factoring to sales above their breakeven sales level where the revenue less the direct cost of the sale plus the cost of factoring is positive.
While factoring is an attractive alternative to raising equity for small innovative fast-growing firms, the same financial technique can be used to turn around a fundamentally good business whose management has encountered a perfect storm or made significant business mistakes which have made it impossible for the firm to work within the constraints of a bank line』s credit terms and conditions(i.e, covenants). The value of using factoring for this purpose is that it provides management time to implement the changes required to turn the business around. The firm is paying to have the option of a future the owners control. The association of factoring with troubled situations accounts for the half truth of it being labeled 'last resort' financing. However, use of the technique when there is only a modest spread between the revenue from a sale and its cost is not advisable for turnarounds. Nor are turnarounds usually able to recreate wealth for the owners in this situation.
應收賬款保理,指企業將應收賬款按一定折扣賣給第三方（保理機構），獲得相應的融資款，以利於現金的盡快取得。
Abstract: Account receivable is the fund that should be received from the purchasing or labor hiring entity for an enterprise』s sale of its commodities or procts as well as its providing of labor service. Under the circumstances of market economy, using its credit standing to exert the labor benefaction is an unavoidable business behavior, which may be treated as a major method for enterprises to enlarge its business and raise its market share. However, by the influences of marketplace economic system and project management as well as engineering construction, the Account receivable increases rapidly year by year, so as to make the difficulties in enterprise』s capital turnover. Those hard situations even made the employees can』t get their full pay of the salary. By analysis of the cause and the advantages and disadvantages of it, this article introced some way of how to minimize the Account receivable.
關鍵詞key words：應收賬款Account receivable；工程施工Engineering construction；合同管理The management of contracts
摘 要：應收賬款是企業因銷售商品、產品、提供勞務等，應向購貨單位或勞務單位收取的款項。在市場經濟條件下利用自身的商業信用，施捨勞務是不可避免的商業行為，通過先施捨勞務可使企業更多地承攬業務、擴大市場份額，是企業提高市場佔有率的必要手段。但是近年來由於市場經濟體制及工程管理和工程施工過程中的種種原因，造成應收賬款迅速膨脹，逐年增加，致使企業資金周轉困難，甚至連工資都難以正常發放。本文分析了應收賬款形成的原因及利弊，提出了如何減少應收賬款的途徑。
關鍵詞：應收賬款；工程施工；合同管理
㈥ 急求一篇企業應收賬款管理的外文文獻原文及翻譯！謝謝！
隨便在那種論文網站上下個，在拿軟體翻譯一下，然後再讀一下，看看是否通順，幾乎沒有老師看的