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.
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