应收账款管理外文文献 应收账款管理外文文献翻译

《应收账款管理外文文献 应收账款管理外文文献翻译》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、应收账款管理外文文献应收账款管理外文文献翻译毕业设计外文资料翻译学院：电气工程学院专业：电气工程及其自动化姓名：学号：外文出处：EngineeringApplicationsofArtificial(用外文写)Intelligence26(2013)184…文献出处：OncioiuI.SmallandMediumEnterprises’AccesstoFinancing–AEuropeanConcern:EvidencefromRomanianSME[J].Interna…文献出处:Daskal

2、akisN,JarvisR,SchizasE.Financingpracticesandpreferencesformicroandsmallfirms[J].JournalofSmallBu…文献出处：KontušE.MANAGEMENTOFACCOUNTSRECEIVABLEINACOMPANY[J].Ekonomskamisaoipraksa,2013(1):21-38.原文MANAGEMENTOFACCOUNTSRECEIVABLEINACOMPANYUDK/UDC:657.422:65

3、8.155JELklasifikacija/JELclassification:G32,D29,M41Prethodnopriopćenje/PreliminarycommunicationPrimljeno/Received:8.listopada2012./October8,2012Prihvaćenozatisak/Acceptedforpublishing:10.lipnja2013./June10,20131.INTRODUCTIONAccountsreceivableisthemon

4、eyowedtoacompanyasaresultofhavingsolditsproductstocustomersoncredit.Theprimarydeterminantsofthecompany'sinvestmentinaccountsreceivablearetheindustry,theleveloftotalsalesalongwiththecompany'screditandthecollectionpolicies.Accountsreceivablemanagementi

5、ncludesestablishingacreditandcollectionspolicy.Creditpolicyconsistsoffourvariables:creditperiod,discountsgivenforearlypayment,creditstandardsandcollectionpolicy.Thethreeprimaryissuesinaccountsreceivablemanagementaretowhomcreditshouldbeextended,theter

6、msofthecreditandtheprocedurethatshouldbeusedtocollectthemoney.Themajordecisionregardingaccountsreceivableisthedeterminationoftheamountandtermsofcredittoextendtocustomers.Thetotalamountofaccountsreceivableoutstandingatanygiventimeisdeterminedbytwofact

7、ors:thevolumeofcreditsalesandtheaveragelengthoftimebetweensalesandcollections.Thecredittermsofferedhaveadirectbearingontheassociatedcostsandrevenuetobegeneratedfromreceivables.Ifcredittermsaretight,therewillbelessofaninvestmentinaccountsreceivableand

8、fewerbaddebtlosses,buttherewillalsobelowersalesandreducedprofits.Wehypothesizethatbyapplyingscientifically-basedaccountsreceivablemanagementandbyestablishingacreditpolicythatresultsinthehighestnetearnings,companiescanearnasatisfactoryprofitaswellasar