赊销

International factoring is a comprehensive financial service, which is to provide business credit investigation, management of account payable, and credit risks guarantee for the credit sale of international trade .It is one of the intermediary services of commercial banks in our country.

国际保理业务是为国际贸易赊销方式提供的集销售帐务管理、应收账款收取、信用风险担保和贸易融资为一体的综合金融服务，在我国目前属于银行中间业务的一种。

If there is no efficient way to control the account receivable aggradation, it will be more and more while the quantity of sales is bigger and bigger, and it will affect the normal produce.

但是如果赊销量过大，造成应收账款沉积数额较多、时间拖延过长，就会过多占用企业资金，严重影响了企业正常生产经营活动。

On bargainor's side, this opportunity cost can be charged up into acount in form of" financial cost", but on bargainee's side, sometimes it cannot be charged up into account.

在赊销信用双方中，商业信用的机会成本可以在供货方以"财务费用"的形式表现出来，但是由于会计的责权发生制原则，这种机会成本往往在购货方的财务处理上无法记录和体现。

This thesis mainly studies the methods and application of credit rating for customers by credit sale from the aspect of business.

从工商企业角度，研究赊销客户信用评级的方法与应用问题。

By characteristics analysis models, we can assess credit sale risk of company. From the perspective of management, we can manage and control credit sale risk objectively.

利用特征分析模型评估企业的赊销风险，并且从管理学的角度提出有针对性的管理与控制赊销风险的方法。

This calculation tells us that on average, Solarwind Company waited approximately 5 days to make collection of a sale on credit .

该计算结果告诉我们太阳风公司平均要等约5天才能收回赊销账款。

At the date of the credit sale, Account Receivable is debited and Sales Revenue is credited.

在赊销日内，应收帐款记为借方，销售收入记为贷方。

In the market economy of fierce competition, exactitude usage credit sale, the management which strengthens account receivable seem to be specially important.

在激烈竞争的市场经济中，正确运用赊销，加强应收帐款的管理显得特别重要。

The paper analyses relative effect factors of credit sale risk, and the paper analyses credit sale risk by two ways of quantity and quality analysis.

本文对赊销风险相关因素进行分析，而且对赊销风险分析可采用定量分析方法和定性分析方法。

The Dongguan HongBaoShi trading limited company is enterprise which retails things to flow, The company unceasingly expands the scale of sale by the selling on credit, but behind the selling on credit it is the receivable account which rises unceasingly. The receivable account which accumulates excessively much, can seriously affect the enterprise finance condition and the normal management.

东莞市红宝石贸易有限公司是一家东莞地区的分销物流企业，公司必然通过赊销不断扩大销售，而赊销的背后就是不断上升的应收账款，应收账款积累过多，会严重影响企业财务状况和正常经营。

At that time, I was a legal secretary and oversaw the running of a law office.

那时，我是法律办公室的一名法律秘书，监督整个办公室的运作。

According to the research progress on citrinin, the strategies of citrinin control were described from the three aspects of fermentation technology, mutation breeding, and genetic engineering.

并结合国内外研究进展，从发酵工艺，诱变育种，基因工程三个层面阐述了控制红曲桔霉素产生的对策，并对桔霉素今后的研究方向进行了展望。