Question

请英语高手帮忙翻译一下..

浅谈赊购筹资与应付帐款的管理
[中文摘要]在市场经济的条件下,存在着激烈的商业竞争，竞争机制的作用迫使企业以各种手段扩大销售以提高市场占有率，赊购筹资使企业的经营成本上升，赊购所占用的流动资金是企业自己的钱或企业借来要还的钱,因而产生了财务费用及利息成本。应收帐款过大导致企业为了维持经营弥补拖欠不得不过度贷款或融资，任何企业在经营过程中都存在应收帐款和应付帐款的可能，但必须适度，加强对应收帐款和应付帐款的控制和管理，是企业求生存谋发展的重要保证措施。应付账款的审核，是审计中不可忽视的环节，它既是流动负债的主要内容，也是资产负债表的主要项目，所以认真、科学、有效地进行审计具有重大的意义。
本文主要分为两大部分：第一部分主要论述赊购筹资的相关问题，包括赊购筹资在企业扩张过程中的应用和赊购、赊销业务中的问题和建议。第二部分主要论述了应付帐款管理的相关问题，包括应付帐款的含义、加强应付帐款的管理与控制、应付帐款存在的弊端表现极其审计。
[关键词] 赊购筹资 赊购赊销业务 应付帐款管理和控制

Answer 1

Shallow talk the purchase on account money raising and the management of the account payables
[ Chinese summary] under the condition of market economy, exist the business competition of the vehemence, the function that competes the mechanism forces the business enterprise with various means extension sale with the exaltation market share, the purchase on account money raising makes the management cost of the business enterprise rise, the fluxion funds that purchase on account take up is the business enterprise own money or business enterprises borrow to want to return of money, as a result produced the finance expenses and interest costs.The account receivable leads to cause business enterprise made up to bear debt for the sake of the maintenance management greatly have to excessively loan or margin, any business enterprise all exists the possibility of the account receivable and account payable in conduct process, but must be appropriate, strengthenning the control toward the account receivable and account payable and managing, is important assurance measure that the business enterprise begs existence to strive for the development.The accounts payable examine, is audit medium can't neglect of link, it since is the main contents of the current liability, is also the key item of the balance sheet, so earnest, science, carry on audit to have the important meaning availably.
This text mainly is divided into the two greatest parts:The first part is main to discuss the related problem of the purchase on account money raising, including the purchase on account money raising in business enterprise extend the application and the purchase on account in the process, the credit sale business of the problem and the suggestion.The second part mainly discussed the related problem of the account payable management, the management and control, account payables existent irregularity that includes the meaning of the account payable and strengthens the account payable expresses the very audit.
[ Keyword] the purchase on account money raising purchase on account credit sale business account payable management and control