1、外文文献翻译译文一、外文原文原文ACCOUNTSRECEIVABLEISSUESFORMANYCOMPANIES,THEACCOUNTSRECEIVABLEPORTFOLIOISITSLARGESTASSETTHUS,ITDESERVESSPECIALCAREANDATTENTIONEFFECTIVEHANDLINGOFTHEPORTFOLIOCANADDTOTHEBOTTOMLINE,WHILENEGLECTCANCOSTCOMPANIESINUNSEENLOSSESACCOUNTSRECEIVABLESTRATEGIESTOENERGIZETHEBOTTOMLINEDONTBESURPRI
2、SEDTOFINDTHEBIGSHOTSFROMFINANCESUDDENLYLOOKINGOVERYOURSHOULDERQUESTIONINGTHEWAYSYOURCREDITDEPARTMENTOPERATESACCOUNTSRECEIVABLEHASBECOMETHEDARLINGOFTHOSEEXECUTIVESDESPERATETOOPTIMIZEWORKINGCAPITALANDIMPROVETHEIRBALANCESHEETHERESAROUNDUPOFSOMEOFTHETACTICSTHATHAVEBEENCOLLECTEDFROMTHEBESTCREDITMANAGERST
3、OSQUEEZEEVERYLASTCENTOUTOFTHEIRACCOUNTSRECEIVABLEPORTFOLIOHAVEINVOICESPRINTEDANDMAILEDASQUICKLYASPOSSIBLEMOSTCUSTOMERSSTARTTHECLOCKTICKINGWHENTHEINVOICEARRIVESINTHEIROFFICESTHESOONERYOUCANGETTHEINVOICETOTHEM,THESOONERTHEYWILLPAYYOUWHILETHISSTRATEGYWILLNOTAFFECTDAYSSALESOUTSTANDINGDSO,ITWILLIMPROVETH
4、EBOTTOMLINELOOKFORWAYSTOIMPROVEINVOICEACCURACYWITHOUTDELAYINGTHEMAILDATEOFFERMORESTRINGENTTERMSWHEREAPPROPRIATEINYOURANNUALCREDITREVIEWSANDWITHNEWCUSTOMERSCONSIDERWHETHERSHORTERTERMSMIGHTBEBETTERFORYOUCOMPANYOFFERFINANCIALINDUCEMENTSTOCUSTOMERSWHOAGREETOPAYYOURINVOICESELECTRONICALLYIFYOUHAVENOTHADAL
5、OCKBOXSTUDYPERFORMEDINTHELASTFEWYEARS,HAVEONEDONETODETERMINEYOUROPTIMALLOCKBOXLOCATIONWITHCUSTOMERSWHOHAVEAHISTORYOFPAYINGLATE,BEGINYOURCOLLECTIONEFFORTSBEFORETHEDUEDATECALLTOINQUIREWHETHERTHEYHAVETHEINVOICEANDIFEVERYTHINGISINORDERRESOLVEANYPROBLEMSQUICKLYATTHISPOINTIFYOUHAVEBEENGIVINGAGRACEPERIODTO
6、THOSETAKINGDISCOUNTSAFTERTHEDISCOUNTPERIOD,REDUCEORELIMINATEITRESOLVEALLDISCREPANCIESQUICKLYSOPAYMENTCANBEMADEPROMPTLYIFACUSTOMERINDICATESITHASAPROBLEMWITHPARTOFANINVOICE,AUTHORIZEPARTIALPAYMENTSKEEPALOGOFCUSTOMERPROBLEMSANDANALYZEITONCEAMONTHTODISCOVERWEAKNESSESINYOURPROCEDURESTHATCAUSETHESEQUANDAR
7、IESAPPLYCASHTHESAMEDAYTHEPAYMENTISRECEIVEDCOLLECTORSCANTHENSPENDTHEIRTIMEWITHCUSTOMERSWHOHAVENOTPAIDRATHERTHANANNOYINGONESWHOHAVEALREADYSENTTHEIRPAYMENTDEALWITHABANKTHATMAKESLOCKBOXINFORMATIONAVAILABLEIMMEDIATELYBYFAX,ORPREFERABLY,ONLINETHENWHENACUSTOMERCLAIMSITHASMADEAPAYMENT,THECOLLECTORWILLBEABLE
8、TOVERIFYTHISLOOKINTOWAYSTOACCEPTPCARDSFROMCUSTOMERSPLACINGSMALLORDERSANDTHOSEWHOCANNOTBEEXTENDEDCREDITONOPENACCOUNTTERMSBENCHMARKDEPARTMENTANDINDIVIDUALCOLLECTORSPERFORMANCETOPINPOINTTHOSEAREASANDINDIVIDUALSINNEEDOFADDITIONALTRAININGREVIEWYOUROWNPOLICIESANDPROCEDURESTODETERMINEIFTHEREAREANYAREASTHAT
9、COULDBETWEAKEDTOIMPROVECASHFLOWTHEN,WHENTHECALLCOMESFROMEXECUTIVEQUARTERS,YOUWILLBEREADY,ANDTHEYWILLBEHARDPRESSEDTOFINDWAYSTHATYOUFELLDOWNONTHEJOBDEALINGWITHPURCHASEORDERSLEADINGCREDITMANAGERSHAVELEARNEDTOPAYATTENTIONTOTHEPURCHASEORDERSTHATTHEIRCOMPANIESRECEIVESPECIFICALLY,THEYWANTTOENSURETHATTHEPUR
10、CHASEORDERACCEPTEDBYTHESALESPERSONDOESNOTINCLUDECLAUSETHATWILLULTIMATELYCAUSETROUBLEFORTHEIRCOMPANIES,OREVENLEGALDIFFICULTIESLATERONREALISTICALLY,THESALESPERSONSHOULDHAVECAUGHTTHEPROBLEM,BUTHEORSHERARELYDOESWHENTHECUSTOMERDOESNTPAYDUETOONEOFTHESETECHNICALITIES,ITSNOTTHESALESPERSONWHOWILLGETBLAMEDTOH
11、ELPAVOIDAPURCHASEORDERDISASTER,CREDITPROFESSIONALSCANTAKETHEFOLLOWINGSTEPS1SIMPLYREADTHEPURCHASEORDERVENDORSOFTENSLIPCLAUSESINTOPURCHASEORDERSTHATYOUWOULDNEVERAGREETOONEFAVORITEISTOINCLUDEASTATEMENTSAYINGTHESELLERWILLBEPAIDASSOONASITSCUSTOMERPAYSTHEBUYERTHISISARISKFEWCOMPANIESAREWILLINGTOTOLERATE2PR
12、IORITIZEATTACHMENTSTYPICALLY,BUYERSWRITEPURCHASEORDERSTHATCONTAINATTACHMENTSTHESEINCLUDEDRAWINGS,SPECIFICATIONS,SUPPLEMENTARYTERMSANDCONDITIONSFORWORKDONEONCOMPANYPREMISES,ORSAFETYRULESFORTHESUPPLIERWHENINCLUDINGATTACHMENTS,ITISRECOMMENDEDTHATONEOFTHEMBEALISTOFPRIORITIESTOGUARDAGAINSTANYINCONSISTENC
13、IESINTHEDOCUMENTSTHEPURCHASEORDERSHOULD“CLEARLYREFERENCEALLTHEATTACHMENTS,ANDTHERESHOULDBEARECITATIONASTOWHICHATTACHMENTSARECONTROLLINGOVERTHEOTHERS”INTHEEVENTOFANYINCONSISTENCYBETWEENORAMONGTHESEDOCUMENTS,THEPURCHASEORDERSHALLBECONTROLLINGOVERANYATTACHMENTS,ANDTHEATTACHMENTSSHALLBEINTERPRETEDUSINGT
14、HEPRIORITYLISTED3TAKECAREWHENREFERENCEISMADETOABUYERSDOCUMENTSINTHEPURCHASEORDERTHEREARELIKELYTOBEBOTHHELPFULANDHARMFULSTATEMENTSINTHOSEDOCUMENTSTHATREFERENCETHEBUYERSMATERIALTHEBUYERMAYHAVEPRINTEDITSOWNTERMSANDCONDITIONSONTHEBACKOFADOCUMENTBYREFERRINGTOTHEDOCUMENTINTHEPURCHASEORDER,YOUMAYINADVERTEN
15、TLYREFERNOTONLYTOTHEPRICE,BUTALSOTOTERMSANDCONDITIONS,WHICHMAYINCLUDEWARRANTYDISCLAIMERSANDLIMITATIONSOFREMEDIESTHATYOURCOMPANYDOESNOTINTENDTOGIVEINSTEAD,THERECOMMENDATIONISNOTTOREFERTOTHEBUYERSDOCUMENTSINSISTTHATTHEINFORMATIONISSPECIFIEDINTHEPURCHASEORDERIFTHISISNOTPRACTICAL,THEFOLLOWINGLANGUAGEMIG
16、HTWORK”ANYREFERENCETOTHEPURCHASERSQUOTATIONCONTAINEDINTHISPURCHASEORDERISAREFERENCEFORCONVENIENCEONLY,ANDNOSUCHREFERENCESHALLBEDEEMEDTOINCLUDEANYOFTHEPURCHASERSSTANDARDTERMSANDCONDITIONSOFSALETHESELLEREXPRESSLYREJECTSANYTHINGINANYOFTHEBUYERSDOCUMENTSTHATISINCONSISTENTWITHTHESELLERSSTANDARDTERMSANDCO
17、NDITIONS”ANOTHERFAVORITEISTOINCLUDETERMSANDCONDITIONSONTHEBACKOFTHEPURCHASEORDERWRITTENINVERYSMALLPRINTANDAPALEALMOSTUNDECIPHERABLECOLOR4BECAREFULOFCONFIRMINGPURCHASEORDERSOFTEN,BUYERSWILLPLACEORDERSVIATELEPHONE,ONLYTOLATERCONFIRMTHEMWITHAWRITTENPURCHASEORDERINORALCONTRACTS,THEBUYERWILLOFTENWANTTHEP
18、URCHASEORDERTOBEMORETHANJUSTANOFFERTHEREFORE,THEBUYERWILLTRYTOSHOWONTHEPURCHASEORDERTHATITISACONFIRMINGPURCHASEORDERANDCEMENTTHEORALCONTRACTMADEOVERTHEPHONEIFTHEBUYERDOESSO,THECONFIRMINGPURCHASEORDERWILLSATISFYTHEUNIFORMCOMMERICALCODEUCCREQUIREMENTOFAWRITTENCONFIRMATIONUNLESSTHEOTHERSIDEOBJECTSTOITW
19、ITHINTENDAYSMORETHANONECUNNINGPURCHASERHASSLIPPEDTERMSINTOACONFIRMINGPURCHASEORDERTHATWERENOTHINGLIKETHOSEAGREEDTOORALLYDONTFALLINTOTHETRAPOFASSUMINGTHATTHECONFIRMINGPURCHASEORDERCONFIRMSWHATWASACTUALLYSAIDONTHEPHONECREDITPROFESSIONALSWHOTAKETHESEFEWEXTRASTEPSWITHREGARDTOPURCHASEORDERSWILLLIMITTHEIR
20、TROUBLESQUALITYOFACCOUNTSRECEIVABLEDAYSSALESOUTSTANDINGMANYCREDITPROFESSIONALSAREMEASUREDONTHEIREFFECTIVENESSBYREVIEWINGTHEACCOUNTSRECEIVABLEPORTFOLIOTHEMOSTCOMMONMEASUREMENTISTHELENGTHOFTIMEASALESTAYSOUTSTANDINGBEFOREBEINGPAIDTHECREDITRESEARCHFOUNDATIONCRFDEFINESDSOASTHEAVERAGETIMEINDAYSTHATRECEIVA
21、BLESAREOUTSTANDINGITHELPSDETERMINEIFACHANGEINRECEIVABLESISDUETOACHANGEINSALES,ORTOANOTHERFACTORSUCHASACHANGEINSELLINGTERMSANANALYSTMIGHTCOMPARETHEDAYSSALESINRECEIVABLESWITHTHECOMPANYSCREDITTERMSASANINDICATIONOFHOWEFFICIENTLYTHECOMPANYMANAGESITSRECEIVABLESDAYSSALESOUTSTANDINGISOCCASIONALLYREFERREDTOA
22、SDAYSRECEIVABLEOUTSTANDING,ASWELLTHEFORMULATOCALCULATEDSOIS365ERESALESTNANNUALCEIVABLESGROSSQUALITYOFACCOUNTSRECEIVABLECOLLECTIONEFFECTIVENESSINDEXSOMEFEELTHATTHEQUALITYOFTHEPORTFOLIOISDEPENDENTTOALARGEEXTENTONTHEEFFORTSOFTHECOLLECTIONSTAFFTHISISMEASUREDBYTHECOLLECTIONEFFECTIVENESSINDEXCEITHECRFSAYS
23、THISPERCENTAGEEXPRESSESTHEEFFECTIVENESSOFCOLLECTIONEFFORTSOVERTIMETHECLOSERTO100THERATIOGETS,THEMOREEFFECTIVETHECOLLECTIONEFFORTITISAMEASUREOFTHEQUALITYOFCOLLECTIONOFRECEIVABLES,NOTOFTIMEHERESTHEFORMULATOCALCULATETHECEIDAYSORMONTHSOFNUMBERNCEIVABLESCURRENTENDINGNSALESCREDITCEIVABLESBEGINNINGCEIVABLE
24、STOTALENDINGNSALESCREDITCEIVABLESBEGINNING100REREREREQUALITYOFACCOUNTSRECEIVABLEBESTPOSSIBLEDAYSSALESOUTSTANDINGMANYCREDITPROFESSIONALSFINDFAULTWITHUSINGDSOTOMEASURETHEIRPERFORMANCETHEYFEELTHATABETTERMEASUREISONEBASEDONAVERAGETERMSBASEDONCUSTOMERPAYMENTPATTERNSTHECRFSAYSTHATTHISFIGUREEXPRESSESTHEBES
25、TPOSSIBLELEVELOFRECEIVABLESTHECRFBELIEVESTHISMEASURESHOULDBEUSEDTOGETHERWITHDSOTHECLOSERTHEOVERALLDSOISTOTHEAVERAGETERMSBASEDONCUSTOMERPAYMENTPATTERNSBESTPOSSIBLEDSOBPDSO，THECLOSERTHERECEIVABLESARETOTHEOPTIMALLEVELTHEFORMULAFORCALCULATINGBPDSOISANALYZEDPERIODFORSALESCREDITANALYZEDPERIODINDAYSOFNUMBE
26、RCEIVABLESCURRENTREBADDEBTRESERVESINEVITABLY,NOMATTERHOWGOODTHECREDITPROFESSIONAL,ACOMPANYWILLHAVEACUSTOMERTHATDOESNOTPAYITSDEBTSMOSTCOMPANIESUNDERSTANDTHATBADDEBTSARESIMPLYPARTOFDOINGBUSINESSANDRESERVEFORBADDEBTSINFACT,MANYBELIEVETHATACOMPANYWITHNOBADDEBTSISNOTDOINGAGOODJOBTHEREASONTHATBEINGTHATIFT
27、HECOMPANYLOOSENEDITSCREDITTERMSSLIGHTLY,THECOMPANYWOULDGREATLYINCREASEITSSALESAND,EVENAFTERACCOUNTINGFORTHEBADDEBTS,ITSPROFITSTHUS,MOSTCOMPANIESPLANFORBADDEBT,MONITORIT,ANDPERIODICALLY,DEPENDINGONTHECOMPANYSOUTLOOK,REVISEPROJECTIONSANDCREDITPOLICYTOALLOWFORANINCREASEORDECREASEFOREXAMPLE,ASTHEECONOMY
28、GOESINTOARECESSION,MOSTCOMPANIESWILLEXPERIENCEANINCREASEINBADDEBTSIFTHEIRCREDITPOLICYREMAINSSTATICSO,INLIGHTOFDECLININGECONOMICCONDITIONS,COMPANIESSHOULDEITHERINCREASETHEIRBADDEBTRESERVESORTIGHTENTHECREDITPOLICYSIMILARLY,IFTHEECONOMYISIMPROVING,ACOMPANYWOULDTAKEREVERSEACTIONS,EITHERDECREASINGTHERESE
29、RVEFORBADDEBTSORLOOSENINGTHECREDITPOLICYMANYCOMPANIESTAKEADVANTAGEORAFAVORABLEECONOMYTOEXPANDTHEIRCUSTOMERBASETHEYMIGHTSIMULTANEOUSLYINCREASETHEBADDEBTRESERVEANDLOOSENCREDITPOLICYOBVIOUSLY,THESEDECISIONSARETYPICALLYMADEATAFAIRLYHIGHLEVELOTHERFACTORSWILLALSOCOMEINTOPLAYINESTABLISHINGABADDEBTRESERVEIN
30、DUSTRYCONDITIONSAREKEYANDCANOFTENBEQUITEDIFFERENTTHANTHESTATEOFTHEECONOMYTHISISESPECIALLYTRUEWHENCOMPETITIONCOMESFROMFOREIGNMARKETSTHEREISNOONESETWAYTOCALCULATETHERESERVEFORBADDEBTSMANYSIMPLYTAKEAPERCENTAGEOFSALESOROUTSTANDINGACCOUNTSRECEIVABLE,ORTHEYMAKESOMEOTHERRELATIVELYUNCOMPLICATEDCALCULATIONHO
31、WTOREDUCEYOURBADDEBTWRITEOFFSMOSTCREDITANDCOLLECTIONPROFESSIONALSWOULDLOVETOBEABLETOBRAGABOUTHAVINGNOBADDEBTWRITEOFFSFEWCANWHILEAGOALOFREDUCINGTHEAMOUNTOFBADDEBTWRITEOFFSTOZEROMIGHTBEUNREALISTICINMOSTINDUSTRIES,KEEPINGTHATNUMBERASLOWASPOSSIBLEISSOMETHINGWITHINTHECONTROLOFTODAYSCREDITMANAGERSTHEFOLLO
32、WINGSEVENTECHNIQUESWILLHELPYOUKEEPYOURNUMBERSASLOWASPOSSIBLE1CALLEARLYDONTWAITUNTILTHEACCOUNTGOES30OREVEN60DAYSPASTDUEBEFORECALLINGCUSTOMERSABOUTLATEPAYMENTSSUCHDELAYSCANMEANTHAT,INTHECASEOFAFINANCIALLYUNSTABLECOMPANY,ASECONDANDPERHAPSEVENATHIRDSHIPMENTWILLBEMADETOACUSTOMERWHOULTIMATELYWILLPAYFORNAU
33、GHTSOMEPROFESSIONALSEVENCALLAFEWDAYSBEFORETHEPAYMENTISDUETOENSURETHATEVERYTHINGISINORDERANDTHECUSTOMERHASEVERYTHINGITNEEDSTOMAKEATIMELYPAYMENTBYBEGINNINGYOURCALLINGCAMPAIGNASEARLYASPOSSIBLE,ITISPOSSIBLEOUNCOVERSHAKYSITUATIONSEVENIFPAYMENTISNOTRECEIVEDFORTHEFIRSTDELIVERY,FUTUREORDERARENOTACCEPTED,EFF
34、ECTIVELYREDUCINGBADDEBTWRITEOFFS2COMMUNICATE,COMMUNICATE,COMMUNICATEKEEPTHEDIALOGUEOPENWITHEVERYONEINVOLVEDTHISNOTONLYINCLUDESYOURCUSTOMERS,BUTTHESALESFORCEASWELLINMANYCASES,THEYAREINABETTERPOSITIONTHANTHECREDITMANAGERTOKNOWWHENACUSTOMERISONTHINICEWITHGOODLINESOFCOMMUNICATIONBETWEENSALESANDCREDIT,IT
35、ISPOSSIBLETOAVOIDTAKINGSOMEOFTHOSEORDERSTHATWILLULTIMATELYHAVETOBEWRITTENOFF3FOLLOWUP,FOLLOWUP,FOLLOWUPCONTINUALFOLLOWUPWITHCUSTOMERSISIMPORTANT,WHETHERYOURETRYINGTOCOLLECTONATIMELYBASISORATTEMPTINGTOAVOIDABADDEBTWRITEOFFIFTHECUSTOMERKNOWSYOUWILLCALLEVERYFEWDAYSORWILLBECALLINGTOTRACKTHESTATUSOFPROMI
36、SESMADE,ITISMUCHMORELIKELYTOPAYTHISCANALSOBETHECASEOFTHESQUEAKYWHEELGETTINGTHEGREASE,ORINTHISCASETHEMONEY,WHENCASHISTIGHT4SYSTEMATIZEMANYCOLLECTIONPROFESSIONALSKEEPTRACKOFPROMISESANDDEADLINESBYHAND,ONAPADORCALENDARITEMSTENDTOFALLTHROUGHTHECRACKSWITHTHISAPPROACHINVESTSOMEMONEYEITHERINPREPACKAGEDSOFTW
37、AREORINDEVELOPINGYOUROWNINHOUSE,ANDTHELIKELIHOODOFLOSINGTRACKOFCUSTOMERSDIMINISHESSOMEACCOUNTINGPROGRAMSHAVEATRACKINGCAPABILITYTHATMANYHAVENOTTAKENTHETIMETOLEARNIFYOURSOFTWAREHASSUCHAFACILITY,USEIT5SPECIALIZESETUPAGROUPOFONEORMOREINDIVIDUALSWHODONOTHINGBUTTRYTOCOLLECTRECEIVABLESTHATAREOVERDUEBYHAVIN
38、GEXPERTSONSTAFFTOHANDLESUCHWORK,YOUWILLIMPROVEYOURCOLLECTIONRATEANDSPEED6CREDITHOLDPUTTINGCUSTOMERSONCREDITHOLEEARLYINTHEPICTUREWILLSOMETIMESENTICEAPAYMENTFROMSOMEONEWHOREALLYHADNOINTENTIONOFPAYINGYOUTHISTECHNIQUEISPARTICULARLYEFFECTIVEWITHCUSTOMERSWHORELYHEAVILYONYOURPRODUCTANDWOULDBEHARDPUTTOGETIT
39、ELSEWHEREOFCOURSE,IFYOUSELLSOMETHINGTHATMANYOTHERVENDORSSELLASWELL,PUTTINGAPOTENTIALLYGOODCUSTOMERONHOLDCOULDBACKFIRE7SMALLCLAIMSCOURTSOMECREDITPROFESSIONALSHAVEHADGREATSUCCESSINCOLLECTINGSMALLERAMOUNTSBYTAKINGTHECUSTOMERTOSMALLCLAIMSCOURTTHELIMITSFORSUCHACTIONSVARYBYSTATEBUTCANBEASHIGHAS10,000WHILE
40、THESETECHNIQUESWILLNOTNECESSARILYSQUEEZEMONEYFROMABANKRUPTCLIENT,THEYWILLHELPYOUGETASMUCHASPOSSIBLEASSOONASPOSSIBLEFROMASMANYOFYOURCUSTOMERSASPOSSIBLETHISCANBEESPECIALLYIMPORTANTINAVOIDINGPREFERENCEACTIONSWITHCLIENTSWHOEVENTUALLYDOFILETHEQUICKERYOUGETTHECLOCKTICKING,THEMORELIKELYYOUARETOBEABLETOAVOI
41、DPREFERENCECLAIMSSOURCEMARYSSCHAEFFER,2002,ESSENTIALSOFCREDIT,COLLECTIONS,ANDACCOUNTSRECEIVABLE,JOHNWILEYSONS,INCOCTOBER01,2002PP81102二、翻译文章译文应收账款对许多公司来说，应收账款是其最大的资产。因此，值得特别的关注。有效管理应收账款能增加净利润，但是忽视管理应收账款却会给公司带来无法预计的损失。应收账款策略之提高净利润当有来自财经界的大人物突然盯上你并询问你公司的信用部门的运行状况时，你不需要感到惊讶。因为应收账款已成为这些高管不顾一切地优化营运资金、改善其
42、资产负债表的宠儿。下面是从最好的信贷经理那里收集到的策略综述，他们尽最大的可能收回应收账款中的每一美分。打印好发票并尽可能快德寄出。大多数客户是在发票到达办公室时才开始计算时间。你越快把发票寄给他们，客户就越早付款。虽然这一战略将不会影响平均销售天数（DSO），却可以提高净利润。寻找途径在不延误邮寄发票的前提下改善发票的准确性。在对客户进行年度的信用评价以及对新客户进行评价时，考虑是否更短的付款期限对你的公司更有利。给同意用电子发票付款的客户提供财务优惠。如果你在过去几年中没有对密码箱进行研究，那就应该去做并确定最佳的密码箱位置。对那些有延期付款的客户应在应收账款到期之前就开始收款工作。可以致
43、电他们询问是否收到发票，是否一切正常，并尽快地解决任何问题。对于享受折扣的客户，如果在折扣期限之后又授予了优惠期，应减少或者取消优惠期。快速解决所有分歧以便客户及时付款。如果客户表示对部分发票有疑问，可以允许对方先付部分款项。保留客户的每一份记录及每月进行一次分析，以便发现程序里的薄弱环节以及导致这些问题形成的原因。当账款一到账就进行记录，收款人员就可以把时间花在没有付款的客户身上，而不是去打扰已经付款的客户。通过传真，最好是网络与提供密码箱的银行联系。当客户表示已经付款时收款人员可以进行确认。寻求解决接受小额订单的客户的方式，并分析那些不能获得赊销资格的客户的原因。对部门和个人的表现进行评价
44、，发现需要额外培训的领域和员工。回顾你自己的政策和程序，以确定是否有任何可能进行调整，以改善公司的现金流。这样，当公司高层打电话来时，你已经准备就绪，他们就很难找到你工作上的不足之处。应收账款质量平均回收期检查应收账款是用来评价信贷专业人士工作成效的。最常见的评价应收账款的指标是应收账款平均回收期（DSO）,信用研究基金会（CRF）定义其位收回所有应收账款所花费的平均时间。它可以帮助确定是否是由于销售额的变化或者其他因素，如在销售方面的变动引起应收账款的变动。分析师可能会比较应收账款平均回收期和赊销期来评价公司管理应收账款的成果。平均回收期有时被称为应收账款未回收期，DSO的计算公式为365/
45、年销售净额应收账款总额DSO应收账款质量收款效率指数有些人认为应收账款组合的质量在很大程度上取决于收款人员的努力，此评价指标是收款效率指数（CEI）。信用研究基金会认为用这个指标评价收款工作时，比率越接近100，收款工作就越有效。它评价的是应收账款的质量而不是时间。下面是CEI的计算公式期末应收账款发生额天数或者月数）（赊销额期初应收账款总额期末应收账款总额天数或者月数）（赊销额期初应收账款总额/CEI应收账款质量最佳应收账款平均回收期许多信贷专业人士发现了用DSO衡量应收账款的性能缺陷。他们认为更好的办法是找到一个机遇客户支付模式的平均回收期。信用研究基金会表示，这个指标应该表达应收账款的最
46、佳回收期水平BPDSO，并且要和DSO同时使用。当DSO越接近BPDSO应收账款的状况越好。BPDSO的计算公式为分析期赊销额分析期天数应收账款当期发生额BPDSO坏账准备不可避免的是，不论信用管理人员多么专业，一个公司都会有不副账的客户。大多数的公司明白坏账只是生意的一部分并计提了坏账准备。事实上很多公司认为没有坏账的公司不是好公司。因为即使公司稍微放松了信贷条件，该公司的销售量将会大大增加，出去坏账之后还是获利的。因此大多数公司都进行坏账规范和进行监视，并定期根据公司的前景增加或减少坏账计划和信用政策。例如，随着经济陷入衰退，如果信贷政策保持不变，大多数公司的坏账都会增加。因此，在经济状况
47、下降时公司应该增加坏账准备或者收紧信贷政策。同样，如果经济好转，公司将采取反向行动。要么减少坏账准备要么放松信贷政策。许多公司会利用有利的经济形势扩大其客户基础。他们可能会同时增加坏账准备，放宽信贷政策。显然，这些决定通常是高层做出的。其他因素也会影响坏账准备的计提。行业状况是很关键的，它经常与经济状况不同，尤其是当竞争是从外国市场来的时候。没有一套固定的方法计算坏账准备。许多公司只是简单地按照销售额或者未收回的应收账款的一定比例计算，也使用其他一些相对简单的计算。如何降低坏账发生数许多信贷和收款人员喜欢吹嘘他们没有坏账发生，这种情况很少发生。虽然在多数行业里使坏账下降为零时不现实的，但保持尽
48、可能低的坏账确实当今的信贷经理可以控制的。以下的七个方法将帮助你保持尽可能低的坏账1尽早打电话。不要等到已经逾期付款30天抑或是60天后再打。对于一个经济不稳定的客户公司这种拖延可能意味着第二次甚至第三次出货最后都一无所获。一些专业人士甚至在账款到期的几天前就打电话收款了，以此来确定客户没有及时付款的障碍并确保收款的顺利。及早开始打电话收款有可能尽早发现不利局面，及时第一次交货没有收到支付款项，也能拒绝之后的订购，从而有效地减少坏账损失。2沟通，沟通，沟通。保持与所有相关人员的沟通，这不仅包括你的客户，以包括销售人员。在许多情况下，销售人员比信贷经理更明白什么时候是客户的困难时期。销售与信贷人
49、员之间的良好沟通可以避免接受的订单最后打水漂。3跟进，跟进，跟进。持续德跟进客户是很重要的，无论你是为了及时收回账款还是为了避免坏账的发生。如果客户知道你每隔几天就会打电话来，或者你通过打电话来评价客户是否会遵守承诺，他们就越容易付款。当你在资金紧张时客户的付款就像给车轮涂上润滑剂一样再合适不过了。4系统化。许多收款人士只是在便签或是日历上记录下客户承诺和各种期限，这会影响到对客户状况的跟进。可以投资一些钱预装软件或者自己开发内部系统，以免失去客户跟踪的可能性。一些会计程序具备跟踪能力，只是许多人没有花时间去学校。如果你的软件有这样的功能，就要使用它。5专业化。成立一个或一个以上的小组来专门收回逾期账款。通过专家负责处理这些工作会提高收款率和收款速度。6信用卡持有。把那些赖账的客户放入信贷不良名单有时可以迫使对方付款。当这些客户特别依赖于你的产品并且很难再在其他地方购买到这种产品的时候，这个办法特别有效。当然，如果你买的东西很多其他厂商也在销售，把一个潜在的良好客户记入信贷不良名单可能会适得其反。7小额索赔法院。一些信贷人员在利用小额索赔法院回收小额账款取得了巨大的成功。这种行为的权限由各个州的不同而不同，但最高可达10000美元。虽然这些技术对破产的客户并不一定起作用，但它们会帮助你从你
