债权人也指出拖欠账款，例如止赎是会破坏信用记录的。
The creditors also point out that a delinquency, like a foreclosure, destroys a credit record.
信贷评级机构Realpoint表示，在过去的12个月里已有近290亿美元，约占整体的3.5%的商业抵押担保证券贷款成为拖欠账款（借款人没有按时交纳利息）。
Realpoint, a credit-rating agency, says that nearly $29 billion of CMBSs, around 3.5% of the total, have become delinquent (ie, borrowers have not kept up interest payments) in the past 12 months.
如何监控应收账款发生以及如何处理企业的逾期应收账款无法得到回收、而且拖欠的数额呈现有增无减的趋势等问题，已经成为我们企业管理中不容回避的一个重大课题。
How to control the receivables and how to suppress the trend of failing to get back outdated receivables and increasing of the outdated receivables has become an unavoidable problem.
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