【文章內(nèi)容簡介】 tflows. 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 bined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in nonproductive 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, mitments, 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 b, and establish material parameter. For enterprise all kinds of receivables launch a prehensive system of b, 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 petition 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 a mount. 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 外文原文 5 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 o f writtenoff receivables smoothly provide effective legal evidence. More importantly, with the debtor writtenoff receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, ine level made a prehensive and detailed understanding, and according to the mand of the debtor to evaluate solvency debtrepaying possibility. Judge, lock key goals for the next great writtenoff receivables smoothly and lay the foundation. Multipronged great effort, increase. After the preparation work or do. Accounts receivable writtenoff 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 writtenoff receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consult