[雙語(yǔ)翻譯]會(huì)計(jì)專業(yè)外文翻譯—應(yīng)收賬款管理——全球化條件下的重要任務(wù)（節(jié)選）

1、字?jǐn)?shù)：英文 字?jǐn)?shù)：英文 2006 2006 單詞， 單詞，11184 11184 字符；中文 字符；中文 3236 3236 漢字 漢字出處： 出處：G Menkinoski, Menkinoski, P Nikolovski, Nikolovski, et et al.Accounts al.Accounts Receivable Receivable Management Management – Important Importa

2、nt Task Task under under Conditions Conditions of of Globalization[J]International Globalization[J]International Journal Journal of of Sciences: Sciences: Basic Basic and and Applied Applied Research Research (IJS

3、BAR).2016,2(1):88-94 (IJSBAR).2016,2(1):88-94外文文獻(xiàn)： 外文文獻(xiàn)： Accounts Receivable Management – Important Task under Conditions of GlobalizationAbstract Accounts receivable management is the important task under conditions o

4、f globalization, having in mind that the contemporary world is characterized by frequent business changes, uncertainty and risks. Therefore, good business requires good capital but it is rare in today’s conditions. Altho

5、ugh accounts receivable are less solvent form of working capital than money, the present value of timely payment will not cause troubles largely regarding to liquidity, and in the enterprise solvency. Investments are res

6、ources connected to accounts receivable. We must have in mind that accounts receivable are not “real” investments, they are result of advancing sale, not a determination (long-term and planned) by the enterprise to inves

7、t capital shares from accounts receivable. All accounts receivable, disregarding the basis of their origin, due to date and security (except long-term accounts receivable included in the group of financial investments) a

8、re part of working assets, in the balance sense of accounts receivable.Keywords: accounting; accounts receivable; management; financial reports; liquidity.1.Introductioneconomy is more investments in new business concept

9、s and their methodologies, not in new equipments as it used to be. Thus, its characteristic is the presence of changes (less or bigger), therefore enterprises gravitate to the improvements of their performances. Conseque

10、ntly, we can say that only the enterprises that react to changes very quickly and adapt to them (they are flexible to them), disregarding the fact from where they come (consumers-buyers, competition or the other), can su

11、rvive.To keep profitability and preserve comparative advantages on the global market in the new century supposes the existence of not only a formal strategy, but a real one, which can be implemented.The country that prov

12、ides a high-quality financial reporting increases its participation on the global capital market, stimulates capital flows in the country, decreases the risk of investment, simplifies the requirements of reporting and in

13、ternational comparisons and stimulates the approach to capital markets.To facilitate adequate business decision - making, accounting information in financial reports should be objective, as well as accounts receivable th

14、at are in the focus of our consideration.3.Analysis of Profitability of the ConsumerIn market-developed countries with the growth of global competition, many companies orientate to the consumers and their changeable dema

15、nds. Many companies, in order to keep the existing and attracting new consumers, must go toward consumers providing them with a wide range of services. Costs originating from it are big, and they can rarely be seen by th

16、e traditional systems of cost accounting. Namely, it means that many companies lack information about how much consumer (individuals or groups of consumers) contribute to their profitability.In practice, it happens very