Question

哪位大神能帮忙翻译下论文的摘要，小弟不胜感激，拜托了。

在现代企业经营过程中，应收账款作为一种信用手段和营销手段，能够充分挖掘和利用企业的现有生产力，提高企业产品的市场占有率，夸大销售，实现利润增长。但如果应收账行款管理不当，会导致呆账、坏账，不仅会使企业的资金周转发生困难，更严重的可能会导致企业破产。文通过对XXXX有限公司应收账款的现状进行分析，提出其应收账款存在的主要问题，进一步提出相应的解决对策。

Answer 1

During the morden business process, accounts receivable, as the means of credit and maketing, can not only fully excavate and make use of the modern productivity of the company, but also improve the market share of the certain products, exaggerated sales and increase the profit.
On the other hand, if the accounts receivable is mismanagement, which will result in bad dept or bad loans, then it will cause the difficulties of capital turnover, or the company wiil even go into bankruptcy.
This ariticle based on the analysis of XXX company, come forward the problems existing in the account receivable and make further suggestions or solutions.