求翻译：应收账款是企业流动资产的重要组成部分，也是企业重要的资金流入来源。由于各种因素，销售欠款难以收回一直是企业面临的主要问题，客户欠款不还，应收账款居高不下，大量呆账、坏账不断产生，导致企业流动资金紧张，经营效益低下，甚至陷入无以为继的困境。 因此，本文针对应收账款的日常控制，分别从事先、事中、事后三个角度出发，再结合乔伊斯公司的案例讨论建立客户信用档案、严格授权审批制度、推行有效销售、建立适当的激励政策、控制存货的发出、以及应收账款的期末对账、催讨等控制要点，旨在控制经营风险，加速应收账款的资金回笼、减少坏账损失、保证企业资产的质量是什么意思？

正在翻译，请等待...

正在翻译，请等待...

The account receivable is the enterprise current assets important constituent, also is the enterprise important fund inflow origin.As a result of each kind of factor, the sales debt takes back always is with difficulty the main question which the enterprise faces, the customer debt not also, the acc

Accounts receivable are important components of enterprise liquid assets, also important sources of capital inflows. Due to various factors, sales difficult recovery of arrears has been the main problems faced by enterprises, customers default, account receivable high, large amounts of bad loans, ba

Accounts receivable are important components of enterprise liquid assets, also important sources of capital inflows. Due to various factors, sales difficult recovery of arrears has been the main problems faced by enterprises, customers default, account receivable high, large amounts of bad loans, ba