应收账款的管理

Accounts Receivable Management

应收账款的管理在很多企业都是比较困难的一件事，应收账款的管理主要体现在两方面：一是销售过程中应收账款的管理；二是已发生的应收账款的管理，特别是坏账准备的管理。

For most enterprises, accounts receivable management is quite difficult, mainly in two aspects. One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.