Question

如有好心人，请帮我翻译一下毕业论文的摘要。。谢谢~！追加分~！

众所周知，应收账款是指企业因赊销产品或提供服务而形成的应收款项，是各种企业拥有的一项很常见且非常重要的资产，它的安全与否直接影响着企业的可用资源、损益情况、现金流量。
在市场竞争日趋激烈的情况下，不少企业在经营中，为了扩大销售，提升市场占有率，盲目采取赊销策略，从而造成了应收账款造成企业资产负债率过高，贴现成本高，成本上升效益下滑等情况，给企业带来较大损失。
为了加强对应收账款的控制，应加强应收账款的风险管理，加强客户的信用调查和监控，加强内部控制制度，实行有效的资信管理。对应收账款进行有效的风险控制，制定防范措施，是现代企业经营与财务管理的一项重要内容。

如果是机器翻的话就不要发布了，谢谢~！等待好心人。。。我会追加分的。。

如果各位没有耐心翻的完，只翻其中一部分也可以，希望大家可以帮帮忙~！！谢谢~！！

Answer 1

As we all know, receivables due to credit refers to products or services and the formation of receivables, a variety of enterprises owned by a very common and very important asset, its security or direct impact on the business of available Resources, the profit and loss, cash flow.
In an increasingly competitive market circumstances, many enterprises in business, in order to expand sales, increase market share, blind to take credit strategy, resulting in the accounts receivable caused by high rate of corporate assets and liabilities, discounted the high cost, cost Increased efficiency drop, to bring greater business losses.
In order to strengthen the control of accounts receivable, accounts receivable should strengthen risk management, strengthen customer's credit investigation and monitoring, strengthening internal control systems for effective management of credit. The accounts receivable for effective risk control, development of preventive measures, is a modern enterprise management and financial management of an important component.

Answer 2

第二个不好！

Answer 3

It is well known that one of the most common and important assets of a variety of companies is the account receivables which refers to the products and services delivered on credit; its security directly affects a company’s available resources, profits and cash flow.
Under the ever increasing competitiveness in the market, a lot of companies blindly adopt the trade credit policy in their business operations in order to expand the sales and increase the market share, resulting in the account receivables causing high asset-liability ratio and discount credit costs, lower profits due to increased operation costs, making companies to sustain huge losses.
To improve on the control of account receivables, the risk management of account receivables and the credit investigation and monitoring of customers should be enhanced, as well as the system of internal control and the effective implementation of credit management. An integral part of the operation and financial management of modern companies is the effective risk control of account receivables and the setup of prevention measures.