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1、 原文： A Strategic Approach on Organizing Accounts Receivable Management: Some Empirical Evidence 1. Introduction Firms rarely require immediate payment for their merchandise. For example, in the UK cor。

2、 原文： A Strategic Approach on Organizing Accounts Receivable Management: Some Empirical Evidence 1. Introduction Firms rarely require immediate payment for their merchandise. For example, in the UK cor。

3、SINESSTRANSACTIONSAREONCREDITTERMSANDACCOUNTSRECEIVABLECONSTITUTEONEOFTHEMAINASSETSONCORPORATEBALANCESHEETS35OFTOTALASSETSASSOONASTRADEDEBTORSSETTLETHEIRACCOUNTS,CASHFLOWSINTOTHECOMPANYATTHESAMETIME,HOWEVER,NEWSALESGENERATENEWACCOUNTSRECEIVABLETHELEVELOFDEBTORSTHUSREMAINSCONSTANTWHENSALESFIGURESARESTABLE,WHILEITGROWSASSALESFIGURESINCREASEALTHOUGHFIRMSEXTENDINGTRADECREDITHEAVILYINVESTINACCOUNTSRECEIVABLE,THERESULTINGFINANCIALNEEDISNOTTHEONLYREASONWHYTRADECREDITDECISIONSMERITMORECAREFULATTENTIONTH。

4、SINESSTRANSACTIONSAREONCREDITTERMSANDACCOUNTSRECEIVABLECONSTITUTEONEOFTHEMAINASSETSONCORPORATEBALANCESHEETS35OFTOTALASSETSASSOONASTRADEDEBTORSSETTLETHEIRACCOUNTS,CASHFLOWSINTOTHECOMPANYATTHESAMETIME,HOWEVER,NEWSALESGENERATENEWACCOUNTSRECEIVABLETHELEVELOFDEBTORSTHUSREMAINSCONSTANTWHENSALESFIGURESARESTABLE,WHILEITGROWSASSALESFIGURESINCREASEALTHOUGHFIRMSEXTENDINGTRADECREDITHEAVILYINVESTINACCOUNTSRECEIVABLE,THERESULTINGFINANCIALNEEDISNOTTHEONLYREASONWHYTRADECREDITDECISIONSMERITMORECAREFULATTENTIONTH。