应收账款赊销的效果好坏，依赖于企业的信用政策。信用政策包括：信用期间、信用标准和现金折扣政策。
Thee effect of account receivables is dependent on company's credit policy. The credit policy includes: credit period, credit standard and cash discount policy.
如果应收账款赊销有着良好的盈利前景，就应当放宽信用条件增加赊销量。
If the offer of account receivables has a good prospect, company should relax credit conditions to increase credit sales.
但在传统的应收账款管理模式下，很多企业因为赊销陷入财务危机，甚至破产。
But under traditional account receivable management pattern, many enterprises, because sells on credit besets with a crisis finance, even goes bankrupt.
为帮助我们判断一家公司准予赊销和回收应收款工作做得如何，我们可以计算销售净值对应收账款平均值的比例。
To help us judge how good a job a company is doing in granting credit and collecting its receivables, we compute the ratio of net sales to average receivables.
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.
应收账款是企业为了占领市场，增加利润，以赊销方式销售存货所形成的尚未收回的收入款项。
Receivable account is a kind of claimable income by selling goods in stock on credit, through which enterprises can promote their market share and increase profit.
应收账款是赊销的产物。
由赊销方式形成的企业应收账款一直是困绕企业的顽症。
Enterprises' receivable funds resulting in selling on credit is a persistent ailment for them.
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
因赊销行为引起的应收账款是一把双刃剑，它在提高销售额和增加利润的同时，也会给企业带来风险和成本。
Account receivable caused by credit is a double-blade sword because it improve sales volume and profit as well as bring about risks and cost for enterprises.
负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将应收款定为坏账而核销的权力。
The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.
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.
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.
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