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.
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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