This article on the accounts receivable management companies in a number of issues, and attempt to solve this problem solutions.
本文主要探讨了企业应收账款管理中存在的一些问题，并试图提出解决这一问题的对策。
One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.
二是已发生的应收账款的管理，特别是坏账准备的管理。
On the other hand, as short-term right of creditor, management of accounts receivable is a part of financial management, which must affect the choices of debt structure.
本文尝试验证应收账款管理水平是债务期限结构的一个影响因素。
Accounts receivable is high, on the one hand, caused by the customer reasons, on the other hand, caused by the enterprises' imperfections of management; two factors will cause losses to enterprises.
应收账款的居高不下，一方面是客户原因造成的，另一方面是企业自身的应收账款管理的不完善造成的：两方面的原因都会给企业造成损失。
Accounts receivable is high, on the one hand, caused by the customer reasons, on the other hand, caused by the enterprises' imperfections of management; two factors will cause losses to enterprises.
应收账款的居高不下，一方面是客户原因造成的，另一方面是企业自身的应收账款管理的不完善造成的：两方面的原因都会给企业造成损失。
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