应收账款外文文献
本科毕业论文外文原文及译文
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外文原文
外文原文
Enterprise receivables management analysed
FenXi mining chemical company zhaoAiping
【 abstract 】 in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.
【 keywords 】 receivables; The provision for; Management risk
Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often
has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.
The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance.
Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.
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Accounts receivable in the management of the existing problems
Accounts receivable is broad, fixed number of year long. Amounts Enterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting
systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept
labor unit payments. But the enterprise did not strictly according to
the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.
The account receivable NPLS not timely, to the enterprise confirmed the appearance of virtually increased asset caused. Because enterprise
to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there ~ some problems. Is mainly to stay SiZhang has already formed the receivables confirm
fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.
Because some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious planned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production
and business operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation activities and the efficient use of the funds.
The drawbacks of the receivable mismanagement
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外文原文
Reduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on
profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise
actual operation situation veiled. Influence enterprise production plan and sales plan, etc, can't realize the set benefit goal.
Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. Therefore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (special enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased risks of an enterprise cost.
Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerate the enterprise's cash outflows, main performance for:
Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added
tax, business tax, consumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.
Income tax payments. Accounts receivable generate revenue, but not
in cash income tax, and realizing cash payment must on time.
Cash the distribution of the profits. Also exist such problems. In addition, the
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cost of the management of accounts receivable and accounts
receivable recycling costs will accelerate enterprise cash outflows.
The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle depends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.
Increased receivables management process. Error probability, brings
to the enterprise enterprise to face the additional loss accounts receivable account, possibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of
examination and approval of such material scattered, lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.
To strengthen the management of accounts receivable method
Comprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the market economy requirement,
the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operation and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check
account receivable; Way to outside the system, and is unlikely to far back of receivables through telephone 4
外文原文
enquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-
off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.
Multi-pronged approach.we great effort, increase. After the preparation work or do. Accounts receivable written-off receivables entered the substantial "punish collect" crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations; But for malicious
long-term default behavior, used first lawyer in demand for collection,
correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. In the majesty of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, a large amount of arrears. Indeed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide second month in salary charged or deduct; Finally, the internal to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In a humane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workers to their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment
ability but reimbursement conditions or timing immature the obligor, collect personnel can
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cooperate actively court on the debtor's property implement preservation, making cdo in court, under the help of the relevant accounting units and individuals to impose preservation of property. For property preservation at the same time. Appoint our wealth pipe center
visit regularly the obligor, closely watching the debtor whereabouts, understand their property status. Once found the debtor reimbursement conditions mature, immediately notify the court, suspend the property preservation, reactivated cases. Applied to the court for compulsory execution withdraw arrears.
Establish customer credit system. Strict credit business formalities for examination and approval from years of written-off receivables accounts receivable see. A few enterprises in experience increased sales push credit sales policy. Did not establish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating don't know much. Even after receivable formation. Find the debtor to punish frequently occurred. There are a few enterprise to the customer credit conditions are too broad. Credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. Cause some credit rating is low customers easily get credit, increasing the risk of bad loans.
Earnestly implement post responsibility system, strict appraisal, rewards and punishments and trenchant
Some enterprise although also established a comparatively perfect accounts receivable credit sales, management, a great responsibility and internal control system, but in actual work but become a mere formality, non-existing. Cause the enterprise internal responsibility unclear, the reward is unknown situation. To a certain extent, encourages the formation of large receivables, increasing the operating risk of an
enterprise. So only with a good set of system doesn't solve all the problems in the practical work, the key still need to implement these system will reach the designated position, achieves truly in the bud.
Foreign source :Friends of the accounting, in 2009 (30) 84 85
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外文译文
外文译文
企业应收账款管理存在的问题及对策
汾西矿业化工公司赵爱萍
【摘要】公司为了满足扩大销售、增加企业的竞争力、减少库存、降低存货风险和管理开支等的需要，在El常的经营活动中产生了应收账款。应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的经营有着重大的影响。由于应收账款的重要，笔者针对一些应收账款管理和核算上存在的问题，指出应收账款管理不善的弊端，并提出一些加强应收账款管理的做法。
【关键词】应收账款;坏账准备; 经营风险
应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的经营有着重大的影响。这些长期难以收回的应收账款的存在，严重影响了企业正常的生产经营(增加了企业经营成本，使一些企业不同程度地陷入了财务危机。
应收账款的作用。扩大销售，增加了企业的竞争力在市场竞争日趋激烈的情况下，赊销是促进销售的一种重要方式。企业赊销实际上是向顾客提供了两项交易，向顾客销售产品以及在一个有限的时期内向顾客提供资金。在银根紧缩、市场疲软、资金匮乏的情况下，赊销具有比较明显的促销作用(对企业销售新产品、开拓新市场具有更重要的意义。
减少库存，降低存货风险和管理开支企业持有产成品存货(要追加管理费、仓储费和保险费等支出;相反，企业持有应收账款，则无需上述支出。因此，当企业产成品存货较多时，一般都可采用较为优惠的信用条件进行赊销，把存货转化为应收账款，减少产成品存货，节约相关的开支。
应收账款在管理上存在的问题
应收账款的涉及面广(数额大、年限长
企业对应收账款的核算不规范。按照国家财务会计制度的规定(应收账款是核算企业因销售货物或提供劳务等发生的应向购货单位或接受劳务单位收回的款项。但企业没有严格按照这一规定核算企业的应收账款(致使有些不应在该项目核算的款项也纳入该项目，造成应收账款核算的不实。
应收账款中的呆坏账确认不及时，给企业造成虚增资产的假象。由于企业对应收账款疏于管理，特别是有的企业还把应收账款作为调节利润的手段。因此在对应收账款的呆死账的确认上就存在,些问题。主要是对已经形成呆死账的应收款项的确认不够及时，多年形成的应收账款在账上长期挂账，有的已经根本无法收回，该计提坏账准备的也不计提，造成企业资产的虚增。
由于企业的某些管理者和经营者缺乏经营理财的意识和观念。对应收账款缺
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乏有效的管理和清收调查中笔者感到。在山西省的部分省管企业中还存在着比较严重的计划经济的思想观念，这些人对市场经济不能说是不懂，也不能说是不明白，主要就是不能从自身做起，而且在实际工作中往往是说的多、做的少。思想还沉醉于生产经营这个中心，没有把如何做好经营理财放在首位，没有做到企业管理以财务管理为中心。财务管理以资金管理为中心。对资金的管理和使用只注重如何去借钱和花钱，没有对现有的资源和资金进行有效的配置和调动(致使企业产生了
大量的应收账款，也不积极从加强管理的角度去清理，大量资金长期滞留在外。影响了企业正常的生产经营活动的开展和资金的有效使用。
应收账款管理不善的弊端
降低企业资金使用效率，使企业效益下降由于企业的物流与资金流不一致，发出商品，开出销售发票(货款却不能同步回收，而销售已告成立，这种没有货款回笼的入账销售收入(势必导致没有现金流入的销售业务损益产生、销售税金上缴及年内所得税预缴。如果涉及跨年度销售收入导致的应收账款。则可产生企业以流动资产垫付股东年度分红。企业因上述追求表面效益而产生的垫缴税款及垫付股东分红占用了大量的流动资金，久而久之必将影响企业资金的周转(进而导致企业经营实际状况被掩盖(影响企业的生产计划、销售计划等，无法实现既定的效益目标。
夸大企业经营成果。由于我国企业实行的记账基础是权责发生制(应收应付制)。发生的当期赊销全部记入当期收入。因此，企业的账上利润的增加并不表示能如期实现现金流入。会计制度要求企业按照应收账款余额的百分比来提取坏账准备，坏账准备率一般为3,一5,(特殊企业除外)。如果实际发生的坏账损失超过提取的坏账准备，会给企业带来很大的损失。因此，企业应收账款的大量存在。虚增了账面上的销售收入(在一定程度上夸大了企业经营成果(增加了企业的风险成本。
加速企业的现金流出。赊销虽然能使企业产生较多的利润，但是并未真正使企业现金流入增加，反而使企业不得不运用有限的流动资金来垫付各种税金和费用，加速了企业的现金流出，主要表现为:
企业流转税的支出。应收账款带来销售收入(并未实际收到现金，流转税是以销售为计算依据的，企业必须按时以现金交纳。企业交纳的流转税如增值税、营业税、消费税、资源税以及城市建设税等，必然会随着销售收入的增加而增加。
所得税的支出。应收账款产生了利润，但并未以现金实现，而交纳所得税必须按时以现金支付。
现金利润的分配。也同样存在这样的问题。另外，应收账款的管理成本、应收账款的回收成本都会加速企业现金流出。
对企业营业周期有影响。营业周期即从取得存货到销售存货，并收回现金为8 外文译文
止的这段时间(营业周期的长短取决于存货周转天数和应收账款周转天数，营
业周期为两者之和。由此看出。不合理的应收账款的存在，使营业周期延长，影响了企业资金循环，使大量的流动资金沉淀在非生产环节上(致使企业现金短缺，影响工资的发放和原材料的购买，严重影响了企业正常的生产经营。
增加了应收账款管理过程中的。出错概率，给企业带来额外损失企业面对庞杂的应收款账户，核算差错难以及时发现，不能及时了解应收款动态情况以及应收款对方企业详情。造成责任不明确。应收账款的合同、台约、承诺、审批手续等资料的散落、遗失有可能使企业已发生的应收账款该按时收的不能按时收回，该全部收回的只有部分收回(能通过法律手段收回的，却由于资料不全而不能收回，直至最终形成企业资产的损失。
加强应收账款管理的方法
全面梳理，建立资料台账。对企业各类应收款项展开一次全面系统的梳理、排队、核对工作。由于在以往经济活动中，少数企业经营方式粗放。难以适应市场经济发展规律的要求，在日趋激烈的市场竞争中逐步被淘汰，企业处于停产、半停产、倒闭状态，已形成的应收账款普遍存在账龄较长(多数为3年以上)、原当事人离岗以及债务人的经营状况变化等现象，给清理核对增加了很大难度。工作人员应翻阅大量原始凭证，追根溯源地仔细摘录每一笔应收款项发生的性质、时间、内容、金额。按账龄、系统、地区以及收回的可能性对应收账款进行逐笔分析归类(认真核实每一笔款项和金额。对本系统、路途近且收回可能性较大的应收账款上门核对;对系统外、路途较远且收回可能性不大的应收账款通过电话询问、企业发
函、律师发函方式进行核对:对一些情况不太清楚的应收账款多方打探求证。请回原销售人员、经办人协助核对，以确保所获取的数据准确无误，搜集的资料详实可靠，为以后追讨清收工作的顺利开展提供有效的法律证据。更为重要的是，清收工作人员在与债务人核对账目的同时，对有关债务人的家庭住所、经营场地、财产状况、收入水平做了一次全面、细致的了解，并根据所掌握的情况对债务人偿债能力进行评估(对偿债可能性进行判断，锁定重点清收目标，为下一步的清收工作顺利开展打下了基础。
多管齐下，加大清收力度。在做好以上准备工作后。应收账款清收工作进入了实质性的“追讨清收”攻坚阶段。在实际工作中，为了兼顾企业清收的威本与效益，对债务人进行逐一分析归类，对不同性质的债务人采取有针对性的清收方法，以使整个清收工作取得较好的效果。对业务客户的债务人。对具备经营资质、制度健全、资产状况良好的客户，在与对方协商沟通后，尽量采取常规的收款方式进行清收，使双方保持良好的经营合作关系;但对恶意长期拖欠行为，首先采用律师函件进行催收，在催告仍然无效情况下，选取有代表性的债务人向法院提起诉讼，申请法院强制执行。在法律威严的震慑下，其他一批有偿还能力的债务
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人也会自觉地偿还欠款，对整个清收工作起到以点带面的推进作用。对系统内部职工欠款。对于系统内职工由于生病、生活困难等诸多原因形成的非经营性临时借款，首先，下发文件，明确规定，限期收回;其次(对欠款数额较大、确实一次难以还清的，在与职工协商后。签订还款协议(分次收取或在工资中逐月扣除;最后，对已经下岗的内部职工和有特大疾病的职工，其经济窘困确实难以偿还的。本着人性化处理方式，给予一定的债务减免。这样既使整个清收工作达到了预期的成效，也可让下岗职工切实感受到组织对他们的关怀。采取财产保全措施。在实际清收过程中(常遇到一些有偿还能力但还款条件或时机不够成熟的债务人，清收人员可主
动配合法院对债务人财产实行保全，制作债权凭证，在法院的帮助下对有关账务单位及个人的财产实施保全。在做好财产保全的同时。财管中心派专人定期走访债务人，密切注视债务人行踪，了解其财产状况。一旦发现债务人还款条件成熟，立即通知法院，中止财产保全，重新激活案件。申请法院强制执行收回欠款。
建立健全客户信用制度。严格赊销审批业务手续从近几年应收账款的清收工作经历来看(少数企业在推行赊销政策增加销售收入时。并未建立起完整的客户信用制度，对客户的资产状况、还款能力、财务情况、信用等级不甚了解(以至应收账款形成后。找不到债务人而无法追讨现象时有发生。也有少数企业对客户的赊销条件过于宽大(赊销审批权利过于分散，有时一名销售人员就能决定赊销业务的形成(导致一些信用等级低下的客户轻而易举获取赊销，加大了坏账风险。
认真落实岗位责任制，严格考核、奖惩分明
一些企业尽管也制定了较为完善的应收账款赊销、管理、清收责任等内控制度，但在实际工作中却流于形式，形同虚设。导致企业内部责任不清、赏罚不明的局面。一定程度上助长了大量应收款的形成，加大了企业经营风险。因此仅凭一套好的制度并不能解决全部问题，关键还要在实际工作中将这些制度贯彻落实到位，真正做到防患于未然。
中文出处:会计之友，2009年(30)84-85
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外文翻译 原文 World Trade and International Trade Material Source:https://www.doczj.com/doc/68139705.html, Author: Ted Alax In today’s complex economic world, neither individuals nor nations are self-sufficient. Nations have utilized different economic resources; people have developed different skills. This is the foundation of world trade and economic activity. As a result of this trade and activity, international finance and banking have evolved. For example, the United States is a major consumer of coffee, yet it does not have the climate to grow any or its own. Consequently, the United States must import coffee from countries (such as Brazil, Colombia and Guatemala) that grow coffee efficiently. On the other hand, the United States has large industrial plants capable of producing a variety of goods, such as chemicals and airplanes, which can be sold to nations that need them. If nations traded item for item, such as one automobile for 10,000 bags of coffee, foreign trade would be extremely cumbersome and restrictive. So instead of batter, which is trade of goods without an exchange of money, the United State receives money in payment for what it sells. It pays for Brazilian coffee with dollars, which Brazil can then use to buy wool from Australia, which in turn can buy textiles Great Britain, which can then buy tobacco from the United State. Foreign trade, the exchange of goods between nations, takes place for many reasons. The first, as mentioned above is that no nation has all of the commodities that it needs. Raw materials are scattered around the world. Large deposits of copper are mined in Peru and Zaire, diamonds are mined in South Africa and petroleum is recovered in the Middle East. Countries that do not have these resources within their own boundaries must buy from countries that export them. Foreign trade also occurs because a country often does not have enough of a particular item to meet its needs. Although the United States is a major producer of sugar, it consumes more than it can produce internally and thus must import sugar.
数据库管理系统的介绍 Raghu Ramakrishnan1 数据库（database,有时拼作data base）又称为电子数据库，是专门组织起来的一组数据或信息，其目的是为了便于计算机快速查询及检索。数据库的结构是专门设计的，在各种数据处理操作命令的支持下，可以简化数据的存储，检索，修改和删除。数据库可以存储在磁盘，磁带，光盘或其他辅助存储设备上。 数据库由一个或一套文件组成，其中的信息可以分解为记录，每一记录又包含一个或多个字段（或称为域）。字段是数据存取的基本单位。数据库用于描述实体，其中的一个字段通常表示与实体的某一属性相关的信息。通过关键字以及各种分类（排序）命令，用户可以对多条记录的字段进行查询，重新整理，分组或选择，以实体对某一类数据的检索，也可以生成报表。 所有数据库（最简单的除外）中都有复杂的数据关系及其链接。处理与创建，访问以及维护数据库记录有关的复杂任务的系统软件包叫做数据库管理系统（DBMS）。DBMS软件包中的程序在数据库与其用户间建立接口。（这些用户可以是应用程序员，管理员及其他需要信息的人员和各种操作系统程序）。 DBMS可组织，处理和表示从数据库中选出的数据元。该功能使决策者能搜索，探查和查询数据库的内容，从而对在正规报告中没有的，不再出现的且无法预料的问题做出回答。这些问题最初可能是模糊的并且（或者）是定义不恰当的，但是人们可以浏览数据库直到获得所需的信息。简言之，DBMS将“管理”存储的数据项，并从公共数据库中汇集所需的数据项以回答非程序员的询问。 DBMS由3个主要部分组成：（1）存储子系统，用来存储和检索文件中的数据；（2）建模和操作子系统，提供组织数据以及添加，删除，维护，更新数据的方法；（3）用户和DBMS之间的接口。在提高数据库管理系统的价值和有效性方面正在展现以下一些重要发展趋势； 1.管理人员需要最新的信息以做出有效的决策。 2.客户需要越来越复杂的信息服务以及更多的有关其订单，发票和账号的当前信息。 3.用户发现他们可以使用传统的程序设计语言，在很短的一段时间内用数据1Database Management Systems( 3th Edition ),Wiley ,2004, 5-12
运用方差分析监管应收账款外文翻译 外文翻译 Monitoring Accounts Receivable Using Variance Analysis Material Source:Financial Management Author:George W. Gallinger and A. James Ifflander I. Introduction In the past ten years, several articles have appeared in the literature discussing the monitoring of accounts receivable. With few exceptions, however, the monitoring techniques proposed in these articles have not been incorporated into the standard textbook discussions. Therefore, it is not surprising that the traditional, and often misleading, techniques of days sales outstanding DSO and aging schedules still appear to be the primary vehicles used by analysts to evaluate a firm's accounts receivable balance. As discussed by Stone, many analysts recognize that receivables can be influenced by sales effects, and they attribute this to seasonal or cyclical factors. They attempt to eliminate, or at least minimize, these effects by comparing calculated DSO ratios and aging schedules against those of historical periods or those of competitors. However, this approach may not be very satisfactory. History seldom repeats itself
Foreign source ：Friends of the accounting, in 2009 (30) 84 85 Enterprise receivables management analysed 【abstract 】in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices. 【keywords 】receivables; The provision for; Management risk Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis. 1.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance. Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.
Positioning in Practice Strategic Role of Marketing For large firms that have two or more strategic business units (SBUs), there are generally three levels of strategy: corporate-level strategy, strategic-business-unit-level (or business-level) strategy, and marketing strategy. A corporate strategy provides direction on the company's mission, the kinds of businesses it should be in, and its growth policies. A business-level strategy addresses the way a strategic business unit will compete within its industry. Finally, a marketing strategy provides a plan for pursuing the company's objectives within a specific market segment. Note that the higher level of strategy provides both the objectives and guidelines for the lower level of strategy. At corporate level, management must coordinate the activities of multiple strategic business units. Thus the decisions about the organization's scope and appropriate resource deployments/allocation across its various divisions or businesses are the primary focus of corporate strategy.Attempts to develop and maintain distinctive competencies tend to focus on generating superior financial, capital, and human resources; designing effective organizational structures and processes; and seeking synergy among the firm's various businesses. At business-level strategy, managers focus on how the SBU will compete within its industry. A major issue addressed in business strategy is how to achieve and sustain a competitive advantage. Synergy for the unit is sought across product-markets and across functional department within the unit. The primary purpose of a marketing strategy is to effectively allocate and coordinate marketing resources and activities to accomplish the firm's objectives within a specific product-market. The decisions about the scope of a marketing strategy involve specifying the target market segment(s) to pursue and the breadth of the product line to offered. At this level of strategy, firms seek competitive advantage and synergy through a well-integrated program of marketing mix elements tailored to the needs and wants of customers in the target segment(s). Strategic Role of Positioning Based on the above discussion, it is clear that marketing strategy consists of two parts: target market strategy and marketing mix strategy. Target market strategy consists of three processes: market segmentation, targeting (or target market selection), and positioning. Marketing mix strategy refers to the process of creating a unique
管理信息系统外文翻译-标准化文件发布号：（9456-EUATWK-MWUB-WUNN-INNUL-DDQTY-KII
英文文献翻译 二〇年月日
科技文章摘译 Definition of a Management Information System There is no consensus of the definition of the term "management information system". Some writers prefer alternative terminology such as "information processing system", "information and decision system", "organizational information system", or simply "information system" to refer to the computer-based information processing system which supports the operations, management, and decision-making functions of an organization. This text uses “MIS” because it is descriptive and generally understood; it also frequently uses “information system” instead of “MIS” to refer to an organizational information system. A definition of a management information system, as the term is generally understood, is an integrated, user-machine system for providing information to support operations, management, and decision-making functions in an organization. The system utilizes computer hardware and software; manual procedures; models for analysis planning, control and decision making; and a database. The fact that it is an integrated system does not mean that it is a single, monolithic structure; rather, it means that the parts fit into an overall design. The elements of the definition are highlighted below. 1 Computer-based user-machine system Conceptually, management information can exist without computer, but it is the power of the computer which makes MIS feasible. The question is not whether computers should be used in management information system, but the extent to which information use should be computerized. The concept of a user-machine system implies that some tasks are best performed by humans, while others are best done by machine. The user of an MIS is any person responsible for entering input data, instructing the system, or utilizing the information output of the system. For many problems, the user and the computer form a combined system with results obtained through a set of interactions between the computer and the user. User-machine interaction is facilitated by operation in which the user’s input-output device (usually a visual display terminal) is connected to the computer. The computer can be a personal computer serving only one user or a large computer that
Accounts Receivable Author: M. Elizabeth Haywood, Donald. Introduction Accounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization. Accounts Receivable as a Current Asset On the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances. In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations. Accounts Receivable and Collections Reports Because of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected. Analysis of Accounts Receivable and Collections
应收账款管理外文翻译文献编辑 上海财经大学浙江学院毕业设计(论文)外文翻译译文: 会计帐户应收账款(AR) 侯赛因?Pashang瑞典延雪平大学 文摘: 治理工商管理财务报表的质量是一个关键问题。经过痛苦的经验与实践的表外会计、应收账款(AR)的概念越来越多地得到了管理层的注意。这种关注的原因之一是,可以使用基于“增大化现实”的技术,高度灵活的方式,来影响底线和债务/股本比例。 本研究的目的是,通过必要的信息披露和其他一些会计原则和客观性等思想, 重要性、匹配和公允价值批判分析中使用的技术评估和测量的基于“增大化现实”技术。 关键词:会计确认、会计应收账款、会计披露。 1.介绍 账户操作的概念,包括“收益管理”,主要是附加的损益表的项目。例如,科普兰(1968)集中在收入报表和观察到管理影响净利润的大小有目的地。按照构建三个“否则”不利于收入的概念,“收益极大化者”和“收入smoothers”他把收入作为管理中心的研究重点。值得注意的是,盈余管理的概念,表示一个特定类型的会计实践,把注意力只在损益表。然而,账户操作可能分类上的实践,这些相关的平衡负债表和损益表分类。这些类型的操作不是文学中描述。也许,这个缺点的原因应该与复杂的会计技术有关,应用于促进盈余管理。 一项研究由理查森et al .(2002)表明,盈余管理主要是根据收入确认,包括基于“增大化现实”技术。他没有表明,使用基于“增大化现实”技术的方式来操纵
帐户。观察的会计违规和会计错误当局要求重述或修正的年度报告。AR-related 重述的原因应该与所需的“盈余管理”,包括操作的资产负债表和损益表。 看起来,“收益管理”是在路上被安放“管理帐户”的概念。新概念建构的旧概念收入管理和沟通管理更中性时尚的观点影响会计(见,例如。金融时报》6月8日,2009年)。根据定义,收益管理一组通信方式管理人为管理以满足一些预先设定的预期收益水平,如,分析师预期。跟上一些收入趋势,据分析师估计,它是先验假定可以影响投资者对风险的看法(Riahi-Belkaoui 2005; 马修斯和佩雷拉1996)。从本质上讲,这种类型的账户操作是基于股价的常见功能固定视图的决心,会计数字确定股票价格(马修斯和佩雷拉1996)、在任何情况下,盈余管理可能影响表示实践损益表和现金流等物品,净收益或风险被分析。 一方面,发明“管理帐户”一词来表示透明度返回诸如对冲基金的策略管理的实践。对冲的会计是一个帐户经理试图增加净利润。从这个意义上讲,“管理帐户”的意义属性与意义相反属性的“盈余管理”。另一方面,“管理帐户”一词表明各种会计相关服务平台来提高盈利能力的公司。这意味着管理倾向于使用这个概念作为吹捧灵丹妙药来修复的坏名声这个词“收益管理”。管理可以带来一些服务平台,比如对冲或增加净出售信用为了显示更高的盈利能力。正如我们看到的,托管账户的概念混乱。本研究关注的是技术方面的基于“增大化现实”技术,以展示如何“管理”基于“增大化现实”技术。发布的一份报告显示美国总审计局(GAO)显示,几乎38%的“会计违规行为”——需要重述——不当相关识别的收入基于“增大化现实”技术。 根据高,主要原因众多1977年和2002年之间(样本期): 主要原因百分比 收入确认 37.9 成本/费用 15.7
跨境电商外文文献综述 (文档含英文原文和中文翻译) 译文: 本地化跨境电子商务的模型 摘要 通过对国际供应链的B2B电子商务交易量的快速增长和伊朗快速增加的跨境交易业务，跨境电商过程的有效管理对B2B电子商务系统十分重要。本文对局部模型的结构是基于B2B电子商务的基础设施三大层，消息层、业务流程层和内容层。由于伊朗的电子商务的要求，每一层的需要适当的标准和合适的方案的选择。当电子文件需要移动顺利向伊朗，建议文件的标准为文件内容支持纸质和电子文件阅读。验证提出的模型是通过案例研究方法呈现一到四阶段的情景。本文试图通过交换商业文件在贸易过程中这一局部模型，实现在全球电子贸易供应链更接近区域单一窗口建设的关键目标。 关键词：电子商务;跨境贸易;电子文档管理;国际供应链
1.简介 电子商务是关于在互联网或其他网络电子系统购买和销售产品或服务。术语B2B（企业对企业），描述了企业间的电子商务交易，如制造商和批发商，或批发商和零售商之间。本文的研究目标是上两个不同国家贸易商之间的通信。今天的世界贸易组织的主要目标之一是建立区域单一窗口，可以提高世界各地的贸易便利化。建立区域单一窗口需要跨境海关，可以有效地交换贸易文件。因此，首先，简化跨境贸易文件的关键在于朝着国家单一窗口移动。然后，区域单一窗口可以授权国家之间的通信。电子商务模型是基于三个主要逻辑层的研究。这三个层消息传输层，业务处理层和内容层。本文的局部模型是一种能够自动交换读取文件的过程。通过与东亚和中东国家的建立区域单一窗口可以在将来得到改善的更多的互操作性，从而建立伊朗国家单一窗口 在本文的第二部分讨论引进国际供应链中的跨境B2B模式所需的基本概念和标准。第三部分介绍在大的模型中引入的组件功能和范围。第四部分讨论了B2B交易层模型的定位，最后结束本文。 2.背景 在本节中，除了了解B2B电子商务在伊朗的情况，还有参考模型的背景等概念以及讨论B2B电子商务跨境模式的本土化。 2.1 B2B电子商务在伊朗 如今伊朗在贸易进程的变现是一个关键的贸易成功点。伊朗和许多其他国家接壤，它的进口和出口过程可以通过公路，铁路，海上和空中的方式来完成。因此，这个国家的中部和战略作用，使得它在亚洲和中东地区货物运输的主要贸易点。今天，在伊朗海关几乎所有的贸易过程通过纸质表格完成，由商务部提供的电子服务仅限于谁该国境内交易的商人。今天，伊朗海关几乎所有的贸易流程都是通过纸质表格来完成的，商务部给出的电子服务只限于该国的商人。介绍了模型试图简化在伊朗交易的跨境电子商务供应链交换电子文件的过程。这里提到的一些系统，由商务部在伊朗的电子服务被提及：进口订单管理系统。贸易统计制度。伊朗法典伊朗。这些电子系统的主要使用，以促进在伊朗贸易过程。这里提到的系统作为独立的贸易者可与建议本文模型在未来的作用。在亚洲的区域性单
外文文献及其翻译电子政务信息 1.政府信息化的含义？ 政府信息化是指：政府有效利用现代信息和通信技术，通过不同的信息服务设施，对政府的业务流程、组织结构、人员素质等诸方面进行优化、改造的过程。 2.广义和狭义的电子政务的定义？ 广义的电子政务是指：运用信息技术和通信技术实现党委、人大、政协、政府、司法机关、军队系统和企事业单位的行政管理活动。（电子党务、电子人大、电子政协） 狭义的电子政务是指：政府在其管理和服务职能中运用现代信息和通信技术，实现政府组织结构和工作流程的重组优化，超越时间、空间和部门分隔的制约，全方位的向社会提供优质规范、透明的服务，是政府管理手段的变革。 3.电子政务的组成部分？ ①：政府部门内部办公职能的电子化和网络化； ②：政府职能部门之间通过计算机网络实现有权限的实时互通的信息共享； ③：政府部门通过网络与公众和企业间开展双向的信息交流与策； 4．理解电子政务的发展动力？ ①：信息技术的快速发展； ②：政府自身改革与发展的需要； ③：信息化、民主化的社会需求的推动； 5.电子政务的应用模式？
模式有：1.政府对公务员的电子政务（G2E）； 2.政府间的电子政务（G2G）； 3.政府对企业的电子政务（G2B）； 4.政府对公众的电子政务（G2C）； 6.电子政务的功能？ ①：提高工作效率，降低办公成本； ②：加快部门整合，堵塞监管漏洞； ③：提高服务水平，便于公众的监督； ④：带动社会信息化发展； 7.我国电子政务发展存在的主要问题？ ①：政府公务员与社会公众对电子政务的认识不足； ②：电子政务发展缺乏整体规划和统一性标准； ③：电子政务管理体制改革远未到位； ④：电子政务整体应用水平还较低； ⑤：政府公务员的素质有待提高； ⑥：电子政务立法滞后； ⑦：对电子政务安全问题缺乏正确认识； 8.政府创新的含义和内容？ 含义：是指各级政府为适应公共管理与行政环境的需要，与时俱进的转变观念与职能，探索新的行政方法与途径，形成新的组织结
附件1：外文资料翻译译文 财务报表分析 A.财务比率 我们需要使用财务比率来分析财务报表，比较财务报表的分析方法不能真正有效的得出想要的结果，除非采取的是研究在报表中项目与项目之间关系的形式。例如，只是知道史密斯公司在一个特定的日期中拥有10000美元的现金余额，对我们是没有多大价值的。但是，假如我们知道，这种余额在这种平衡中有4%的流动负债，而一年前的现金余额有25%的流动负债。由于银行家对公司通常要求现金余额保持在银行信用度的20%，不管使用或不使用，如果公司的财务状况出现问题，我们可以立即发现。 我们可以对比比较财务报表中的项目，作出如下结论： 1. 项目之间的资产负债表比较： a）在资产负债表中的一个日期之间的比较，例如项目，现金与流动负债相比； b）同一项目在资产负债表中一个日期与另一个日期之间的比较，例如，现在的现金与一年前比较； c）比较两个项目之间在资产负债表中一个日期和一个相似比率在资产负债表中的另一个日期的比率，例如，现在现金流动负债的比率与另一个项目一年前的相似比率和已经标记的现金状况趋势的比较。 2．项目报表中收入和支出的比较： a）一定时期中的报表项目的比较； b）同一项目在报表中现阶段与上个阶段的比较； c）报表中项目之间的比率与去年相似比率的比较； 3．资产负债表中的项目与报表中收入和支出项目的比较： a）在这些报表项目之间的一个给定的时间内，例如，今年净利润可能以百分比计算今年净值； b）两个报表中项目之间的比率在这几年时间的比较，例如，净利润的比率占今年净值的百分比与去年或者前年的相似比率的比较 如果我们采用上述比较或比率，然后依次比较它们，我们的比较分析结果将获得重要意义：