就让我先讲个人真实的体验，应收款项是指我们做生意售卖货物给顾客，但没有收现金，俗称为放账，Credit Sales(信用销售)，而顾客就成为我们的债务人、欠债的人Debtor。
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...视销售比较审视其他流程困难，除了因为涉及的东西有很多之外，不同的付款方法，其风险可以完全不相同，Credit sales（赊账销售）和Cash sales（现金销售）就是一例。
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account of credit sales 赊销帐户 ; 应收销售款帐户 ; 赊卖帐目
Net credit sales 净赊销值
credit Sales returns 信用销售退回 ; 信贷销售退货 ; 信用销售返回
credit sales agreement 分期付款赊销法 ; 赊销合同
total credit sales 赊售总额
credit sales account 赊卖账户
Along with the development of market economy in our country,the proportion of credit sales has become higher and higher. However,the credit management is just an important field ignored by enterprises.
随着我国市场经济的发展,信用销售的比重越来越高,而信用管理恰恰是被企业忽视的一个重要领域。
参考来源 - 中小企业的信用分析与评价·2,447,543篇论文数据，部分数据来源于NoteExpress
Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.
根据以往经验，坏账损失预估为赊销净值的一定百分比。
If the offer of account receivables has a good prospect, company should relax credit conditions to increase credit sales.
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。
Under the heavy market competition pressure, domestic engineering machinery manufacturer want to explore and launch the new credit sales mode.
在不利的宏观形势和更大的市场竞争压力下，国内工程机械厂商需要探索和开展新的信用销售模式。
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