账款回收

关于企业账款回收指标的设计

On the Design of Enterprise 's Receivable Turnover Ratio

账龄分析表对管理阶层审查单项应收账款和评价赊销放贷及账款回收政策的整体效果非常有用。

An aging schedule is useful to management in reviewing the status of individual accounts receivable and in evaluating the overall effectiveness of credit and collection policies .

企业家横向关系和社会关系（声誉）对销售商品都有促进作用，而在账款回收方面，企业家声誉起着正的促进作用，横向市场关系表现为负作用。

Entrepreneur horizontal relationships and reputation have a role in promoting the sale of goods , and in the receivables recovery , entrepreneurs play a positive role in promoting the reputation and horizontal market relations showed negative effects .

收到这样的账款通常叫做坏账回收。

Such collections are often referred to as recoveries of bad debts .

我们也不能直接冲减总账中应收账款汇总账户。收到这样的账款通常叫做坏账回收。

Neither should we credit the accounts receivable controlling account in the general ledger . Such collections are often referred to as recoveries of bad debts .