逾期应收账款

论文的第二部分论述了企业应收账款管理和控制手段，主要研究了：（1）逾期应收账款和坏账的成因；

The second part discusses the means of the receivables management and control .

但由于缺乏信用风险管理经验，企业的逾期应收账款大量增加。

However , lack of managing experience of credit risk made the overdue account receivable increased greatly .

进而使得许多化工企业存在较大数额的逾期应收账款，给企业的经营管理造成极大的经济损失。

Thereby making many chemical companies there is a large amount of overdue receivables , causing great economic losses to the enterprise management .

如何监控应收账款发生以及如何处理企业的逾期应收账款无法得到回收、而且拖欠的数额呈现有增无减的趋势等问题，已经成为我们企业管理中不容回避的一个重大课题。

How to control the receivables and how to suppress the trend of failing to get back outdated receivables and increasing of the outdated receivables has become an unavoidable problem .

我国企业的应收账款状况一向不容乐观，企业之间相互拖欠，逾期应收账款居高不下，呆账和坏账比例逐年升高，企业资产质量严重恶化。

The condition of accounts receivable in Chinese enterprises is always unoptimistic : arrears of overdue accounts receivable , high ratio of stagnant debts and bad debts , a serious deterioration in assets quality .

结合法律知识进行赊销管理，事前评估，事中控制和事后跟进，适时评估逾期应收账款并与销售团队一起采取必要收款措施，以保障公司资产，确保完成相关指标。

Using legal knowledge to manage credit customers , conduct credit assessment , monitoring , overdue AR collection , evaluate overdue account and take proper action with sale team to protect company assets , achieve relates target .