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.
企业可提取一定比例的准备金，用于核销其应收账款的呆帐损失。
The company may draw a certain percentage of provisions to cover the debts in its accounts receivables.
企业为了虚增利润，将资金损失和当期费用长期挂在应收账款科目内处理，造成虚盈实亏。
In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.
坏账准备具有防范风险，抵御损失的特性，是企业防范应收账款风险的第一道屏障。
Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against the risk of accounts receivable of the first barrier.
根据以往经验，赊销信用部经理预估每一账龄段的应收账款可能发生的信用损失的比例。
Based upon past experience, the credit manAGEr estimates the percent AGE of credit losses likely to occur in each AGE group of accounts receivable.
企业应收账款中难免有一部分无法收回，因此，会形成坏账损失。
Business accounts receivable could not be recovered in part inevitably, therefore, the loss would be bad form.
应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。
Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.
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.
因此，如何加强应收账款的管理，避免或减少损失的发生，保证企业经营活动的正常进行，提高企业的经济效益，是任何一个企业必须认真思考的问题。
Thus, it is quite necessary for every enterprise to consider how to manage accounts receivable, avoid or decrease losses, ensure its normal operation and improve benefit.
惟赊销或账期延长有一定的风险，且占用企业的营运资金，若应收账款管理不善，除不会为企业带来收益外，更会引至企业增加费用开支及损失，情况严重的，或会使企业倒闭。
In case of poor management to accounts receivable, it will increase the expenses and result a loss to the enterprise. In a worse situation, the enterprise will be closed down.
应收及预付项目：应收票据、应收账款及坏账损失的核算；
Should collect and prepay the project: The checking and calculating of the bill receivable , account receivable and bad account loss;
企业为了保证资金周转避免损失，就应当重视和解决应收账款的问题，对其进行管理，降低损失。
Enterprises in order to guarantee liquidity to avoid losses to debtors should pay attention to the problems and solutions, to manage, to reduce losses.
企业为了保证资金周转避免损失，就应当重视和解决应收账款的问题，对其进行管理，降低损失。
Enterprises in order to guarantee liquidity to avoid losses to debtors should pay attention to the problems and solutions, to manage, to reduce losses.
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