With the further de velopment of China’ s market economy,credit sales represented by an account sale has been growing rapidly to enforce management over receivables and to prevent credit risk and loss from bad debts has been a serious issue confronting numerou s enterprises.
随着我国市场经济的进一步发展,以赊销为代表的信用销售发展也很快。
参考来源 - 论企业信用风险的管理与控制·2,447,543篇论文数据，部分数据来源于NoteExpress
When enterprise establishes credit sales policy, it can control the rate of an account sale and days of an account sale of different customers to control risk.
企业在制定信用销售政策时，可以通过控制不同资信客户业务往来的赊销率和赊销天数，达到风险控制的目的。
Traders said they believed that the payments for the sale will be made via an offshore bank account.
石油商人们说这次付款会通过离岸银行支付。
When cost of goods sold is recorded at the time of each sale, the balance of the cost of goods sold account shows at the end of an accounting period the cost of goods sold during the period.
产品销售成本在销售时作下记录，产品销售成本账户期末的余额便是本期所销售的产品的成本。
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