"The property law" regulates that account receivable can be pledged.(《物權法》明確規定，應收賬款可以出質。)

To write off an account receivable is to reduce the balance of the customer's account to zero.(這樣一來，員工拿了錢，客戶的賬戶上顯示余額為零，會計賬目也是平衡的。)

So, how to make scientific management about account receivable has become an important topic of discussion on Modern Corporation financial.(因此，如何對應收賬款進行科學管理，已成為現代企業財務管理的重要議題。)

Meanwhile, we should strengthen daily control, sets up and amplify the internal control system for Account Receivable.(同時，加強應收賬款日常控制，建立、健全應收賬款的內部控制制度。)

But under traditional account receivable management pattern, many enterprises, because sells on credit besets with a crisis finance, even goes bankrupt.(但在傳統的應收賬款管理模式下，很多企業因為賒銷陷入財務危機，甚至破產。)

The account receivable management level is restricting the enterprise whole management level promotion.(應收賬款管理水平制約著企業整體管理水平的提升。)

This text proceeds from DLY company's actual conditions, researches management problem of the account receivable of the company deeply.(本文從DLY公司實際情況出發，對公司應收賬款管理問題進行了比較深入的研究。)

The analysis of account receivable and inventory.(三是應收款項和存貨分析法；)

It stresses the inner control to the currency hinds and the accounts receivable inner control of account receivable.(重點介紹了對貨幣資金的內部控制和應收賬款的內部控制。)

To manage account receivable efficiency is of momentous significance on improving the competitive power and saleroom of market.(合理規劃統籌應收賬款對擴大市場的競爭力及銷售力具有重要且不可取代的意義。)