本文提出的债权资产“风险损失率”和“相对价值”的概念，对金融资产评估实践和应收账款评估操作具有一定的借鉴意义。
The concepts of "rate of risk-loss" and"relative value" submitted in this paper, among other things, are instructive for appraising the commercial banks and their receivable accounts.
应收账款并不等同于债权，有其特定的内涵和范围。
Account receivable is not equal to creditor right, it has its special definition and range.
笔者针对电力企业大量存在的电费应收账款问题，指出电力债权资产证券化是解决这一问题的有效途径，提出电费过手证券这一解决方案的新思路。
Writer is pointed out that the securitization of power utilities'creditor assets is an effective approach to solve large amount of receivables that exists in power utilities.
应收账款跟踪服务，可以维持与客户的良好关系，同时也使客户感受到债权人施加的压力，极大地提高应收账款回收率。
Accounts receivable tracking service, to maintain good relations with customers, but also allows customers to feel the pressure of creditors, greatly improve the recovery of accounts receivable.
应收账款跟踪服务，可以维持与客户的良好关系，同时也使客户感受到债权人施加的压力，极大地提高应收账款回收率。
Accounts receivable tracking service, to maintain good relations with customers, but also allows customers to feel the pressure of creditors, greatly improve the recovery of accounts receivable.
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