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翻译是将一种语言所表达的意思用另一种语言准确而完整地表达出来。下文是我为大家整理的关于的范文，欢迎大家阅读参考! 篇1 漫谈英文定语从句的翻译 摘 要：英文中有大量的定语从句，在翻译时不仅要正确理解定语从句和句子其它成分之间的语法关系和内在逻辑关系，进行必要的句子结构分析和语义分析，还要根据表达的需要对句式做适当变动和调整，使译文顺畅，符合汉语表达习惯。 关键词：定语从句 前置 后置 状语 在英文中，用来修饰、限制、说明句中某一名词、代词、名词或代词短语乃至整个句子的从句叫定语从句。在语序上，定语从句置于先行词之后，是句子中起形容词作用的主谓结构。定语从句是英语语言表达中重要的基本句型之一，在英语中大量出现，它的句子有长有短，结构有繁有简，对先行词的限制作用有强有弱，还有的定语从句在逻辑上具有表示原因、结果、让步、目的、条件、假设等意义。 由于英汉两种语言分属于不同的语系，它们的行文结构存在很大的差异。定语从句虽然在英文中很常见，但却是中文中所没有的结构之一。所以，在将英文中含有定语从句的复合句翻译成汉语时，需要作适当的调整，具有较大的灵活性。在具体翻译时，必须正确体会原文的逻辑概念，合理安排译文的语序，根据其结构和含义采用不同的译法。 一、前置译法 前置译法主要用于限制性定语从句，尤其是一些较短的限制性定语从句。此时，定语从句与它所修饰的先行词关系非常密切，如果分开译会影响主句意思的完整。翻译时可按照汉语定语前置的习惯，将其译成带“的”的定语片语，放在先行词的前面，使译文简洁明了，符合汉语的行文习惯。例如： 1The boy who just went out is my nephew. 刚出去的那个男孩是我的侄儿。 2The old lady died on the day when her son arrived. 那个老太太在她儿子到达的那天去世了。 3Objects that do not transfer light cause shadows. 不透光的物体会造成阴影。 4Shanghai is the place where he was born. 上海是他出生的地方。 5I know the reason why he came late. 我知道他来迟的原因。 6I want to buy a watch which is waterproof. 我想买一块防水的表。 7This is the reservoir that we bulit after the flood last year. 这就是去年洪水过后我们修建的水库。 8Our two countries are neighbors whose friendship is of long standing. 我们两国是有着悠久友好历史的邻邦。 除此之外，一些非限制性定语从句，或因结构短小，或因与先行词关系较密切，或因拆译后会造成译文结构松散，在翻译时也可以译成前置定语结构。例如： 1My brother-in-law’s laugh，which was very infectious，broke the silence. 我姐夫富有感染力的笑声打破了沉默。 2The American busines *** an，who had long been interested in Chinese products，was invited to visit a development zone in East China. 早就对中国产品感兴趣的那个美国商人应邀参观了华东地区的一个开发区。 3He likes his sister，who is warm and pleasant，but he doesn’t like his brother，who is aloof and arrogant. 他喜欢热情愉快的妹妹，而不喜欢冷漠高傲的哥哥。 4Last night I saw a very good film，which was about the French revolution. 昨晚我一部关于法国革命的精彩电影。 5A man，who bites others，gets bitten himself. 害人者， 反害已。 二、后置译法 后置译法在翻译非限制性定语从句时使用比较普遍。英语中的非限制性定语与先行词的关系较为松散，在文字上一般有逗号与先行词隔开。非限制性定语从句对先行词不起限制作用，有些只是用来对其先行词加以描述、解释或补充说明，在语意上与主句接近于并列结构。翻译时可将其与主句分开，译成一个独立的汉语句子，放在先行词的后面。将非限制性定语从句单独译成一句可以使译文层次分明，并符合汉语简洁、明了的表达习惯。例如： 1She has two brothers，who are both doctors. 她有两个兄弟，他们都是医生。 2We will put off the party until next week，when we won’t be so busy. 我们将把聚会推迟到下星期，那时我们不会这样忙。 3They turned a deaf ear to our demands，which enraged all of us. 他们对我们的要求置之不理，这使我们大家都很气愤。 4I told the interesting story to Jessica，who told it to her hu *** and. 我把这个有趣的的故事告诉了杰西嘉，杰西嘉又告诉了她的丈夫。 5Nevertheless the problem was solved successfully，which showed that the putations were accurate. 不过问题还是圆满地解决了，这说明计算很准确。 6Mechanical energy is changed into electric energy，which in turn is changed into mechanical energy. 机械能转变为电能，电能又转变为机械能。 7He had talked to Vice-President Nixon，who assured him that everything that could be done would be done. 他和副总统尼克松谈过话。副总统向他担保，凡是能够做到的都会去做。 另外，有些较长的限制性的定语从句结构相对复杂，若译成前置定语结构往往显得冗长，而且也不符合汉语的表达习惯。在这种情况下，也可译成后置的并列分句。例如： 1A fuel is a material which will burn at a reasonable temperature and produce heat. 燃料是一种物质，在适当温度下能够燃烧并放出热量。 2Statuses are marvelous human inventions that enable us to get along with one another and to determine where we fit in society. 身份是人类的奇妙发明，它可以使人们相互之间相处融洽，并使人们得以确定在社会中所处的恰当地位。 3Philosophy is speculative in that it attempts to construct patterns from life experiences that give meaning to reality in the universe. 哲学的推断性在于试图从生活经历中构筑模式，这些模式给天下存在的万物赋以意义。 4The airline has a booklet that will tell you most of the important things about the trip to Eorope. 这家航空公司备有一本小册子，小册子会告诉你有关欧洲之行的大部分重要事情。 5Late last century all the universities in the United States adopted the credit system which benefited students a great deal. 上世纪末，美国所有大学都实行了学分制。学生们从中受益匪浅。 三、合成译法 英语中有些限制性定语从句与主句关系十分紧密，并且在意义上突出了全句的重点;而主句仅起结构上的作用，其本身的意义并不突出。这时，可将原句中的主句和定语从句融合在―起译成一个独立的汉语句子。英语中带定语从句的There be…结构和它的变体结构或先行词在逻辑上与定语从句中的动词构成主谓或动宾关系时，汉译时常用这种方法来处理。例如： 1There are some metals that are lighter than water. 有些金属比水轻。 2There are many people who want to see the film. 许多人要看这部电影。 3There is a man downstairs who wants to see you. 楼下有人要见你。 4What's the time you usually go to bed? 你通常什么时候睡觉? 5Her hair is the same color as her mother's. 她的头发和她母亲的头发一样颜色。 6ABC is a triangle whose sides are of unequal length. ABC是不等边三角形。 7This is the paper mill that they set up in 1980. 这个造纸厂是他们在1980年建造的。 8I saw a cow that was grazing under a tree. 我看见一头牛在树下吃草。 四、转换译法 英语中有些定语从句，其表层结构虽为定语，实际上却起状语的作用，兼有状语从句的职能，在逻辑上与主句有状语关系，具有说明原因、结果、目的、让步、假设等含义。翻译时不能只注意定语从句及其所修饰的先行词，而应善于从原文的字里行间发现整个从句和主句的内在联络及它们之间逻辑上的关系，增译“由于”， “结果”，“尽管”，“不论”，“当”等词，将其译成相应意义的汉语偏正复句。例如： 1The newswoman wishes to write an article that will attract public attention to that assassination. 这位女记者想写一篇文章，以便能够引起公众对那起暗杀事件的注意。译成目的状语从句 2Electronic puters， which seems to play the role of a human brain， is often called an electronic brain. 由于电子计算机起著类似人脑的作用，所以常常被称做电脑。译成原因状语从句 3An automatic production line is excellent for the automotive industry where thousands of identical parts are produced. 自动生产线最适合用于汽车工业，因为那里要生产成千上百个同样的零件。译成原因状语从句 4Those who are in favor please hold up their hands. 如果赞成，就请举手。译成条件状语从句 5He insisted on buying another coat，which he had no use for. 他坚持要再买一件上衣，虽然他用不着。译成让步状语从句 6My assistant，who had carefully read through the instructions before doing his experiment，could not obtain satisfactory results. 虽然我的助手在做试验之前已经仔细阅读过说明书，但他还是未能得到满意的结果。译成让步状语从句 7Electronic puters，which have many advantages，cannot carry out creative work and replace man. 虽然电子计算机有很多优点，但它不能进行创造性的工作，也代替不了人。译成让步状语从句 8Friction，which is often considered as a trouble，is sometimes a help in the operation of machines. 摩擦虽然常被看作是一种麻烦，但有些时候却有助于机器的运转。译成让步状语从句 9Rubber is a light，elastic，durable and water-resistant material，which makes rubber industry very important. 橡胶是一种质轻、富有弹性、经久耐用和防水的材料，因此橡胶工业十分重要。译成结果状语从句 10He took Chinese medicine，which relieved her symptoms. 他服了中药，结果缓解了症状。译成结果状语从句 综上所述，中、英文关于定语修饰语的差别使得我们在翻译时必须善于变通，充分考虑汉语的表达习惯。英文中的大多数定语从句在翻译成汉语时并不译成中文中的定语，而是灵活变通，转换成其他型别的从句或译成各种型别的状语， 并体现他们之间因果、让步、并列等的关系，还有的甚至译成汉语的独立句。这就要求我们在实际的翻译中，不仅要正确理解定语从句和句子其它成分之间的语法关系和内在逻辑关系、进行必要的句子结构分析和语义分析，还要根据表达的需要对句式做适当变动和调整，使译文顺畅，符合汉语表达习惯。 参考文献： [1]浩瀚，马光.轻松掌握英语翻译[M]395-398.北京：中国书籍出版社，2001. [2]张先刚.英文被动语态的汉译技巧[J].安阳师范学院学报，2006，3. [3]任爱民.定语从句的状语功能例说[J].青海教育，2005，12. 篇2 浅谈中国菜肴的英文翻译 【摘 要】 饮食文化是中国悠久历史文化的重要组成部分，内涵丰富、博大精深.随着对外贸易的进一步扩大和全球化程度的不断加深，中国与国际交往日益频繁.外国朋友在品尝中国美食的同时，也想了解每道菜名的含义、使用原料、烹饪方法等.因此，中餐菜肴的准确英译在传播中华饮食文化上起着重要的作用.本文以宣传中国饮食文化为出发点，分析了中餐菜名和主食在英译中的基本原则，并结合具体示例提出了六种中餐菜名英译的方法和建议。 【关键词】 中国菜名;翻译原则;方法 俗话说，“民以食为天”，中国的烹饪艺术博大精深、源远流长，享有“烹饪王国”之美誉。近年来，随着全球化程度的不断深入，来华投资经商、旅游观光的外国客人越来越多。他们在工作之余或饱览中国的美丽风光之后也极想品尝一下中国的菜肴。因此，中餐菜名和主食的英译问题就突出地摆在了我们面前。因为这既是增进友谊与了解的需要，也是传播博大精深的中国传统文化的重要工作。 一、中国菜肴英译的基本原则 一求实避虚原则 根据Newmark对实用文字的划分，中餐菜名翻译文字应属资讯型文字，翻译的目的是让外国朋友了解菜肴的内容，以及菜名所包含的文化内涵。因此译者在翻译中餐菜名时所要遵循的首要原则应是求实避虚原则，如实翻译出菜肴的主料、配料、调料、烹调方法等真实内涵，而不是完全按照菜名的字面意思翻译。例如：有一道菜叫“金玉满堂”，其实就是虾仁鸡蛋汤，如果照菜名字面意思翻译成“Hall full of Gold and Jades”，外国客人准得大吃一惊，“How can Chinese people eat gold and jades?”;但如果译成 “shrimp and egg soup”，大家就很容易理解了。又如“百鸟归巢”应根据菜名组合实译为“chicken and pork with egg and bamboo shoots”。由此可见，对于这类改变了以原配料、加工形状和烹饪手段等常规命名方式的雅致菜名，必须化“虚”为“实”，翻译出该菜的原配料成分和烹调方法等辅助因素。 二避免文化冲突原则 在中式菜谱里，以龙、凤、鸳鸯、如意、芙蓉、翡翠、元宝、荷包等中华民族象征吉祥意义的动植物和象征著荣华富贵的物品来命名的菜名比比皆是。有些甚至借用了一些实际无法食用的物品或西方人所忌讳食用的动物名。如“龙凤配”这道名菜有些中餐馆直译成“Dragon & Phoenix”显然不妥。因为在西方文化中Dragon含有邪恶之意，而Phoenix是只在中国神话中才出现的飞禽，西方人对它没有感性认识。因此该菜名的翻译是不合适的。实际上这道菜的主料是Lobster龙虾和Chicken老母鸡，因此，我们可以译成Lobster and Chicken。又如脆皮乳鸽，象征著和平的鸽子烹而食之，西方人是无法接受的，还有诸如动物内脏、青蛙等。因此，又有如鱼香牛肝、火爆腰花、麻辣肥肠等菜名。译者应该具有跨文化意识，特别要注意那些根据联想意义而命名的菜肴，以免引起文化冲突和不必要的麻烦。 三舍繁取简原则 与西餐菜名相比，中国菜名显得过于冗长繁杂，如果将主料、配料、调料、烹调方法、刀工或蕴含的文化等全部逐字翻译，很难被外国人接受，应力求简明扼要。如corned beef罐头碎牛肉，corned的英文释义为pre-served in salt or brine用盐或盐卤腌制的，在这里涵盖了大量的资讯。有的菜名并不强调烹调方式、或者根据主配料的搭配可知其烹制程式，翻译时可将其省去。同样的道理，有些英译菜名可省去调料，甚至可省去配料。如蒜茸猪红拌时蔬，菜名太繁琐，把蒜茸省去，用spiced表示其部分语义，译为spiced pig’s blood with vegetables即可。省略调料或配料。如蜜汁烤叉烧：barbecued pork 略去调料蜜汁凉拌海蜇：special seaweed略去凉拌的调料，而用“special”来表示。 二、中餐菜名英译的方法 上面提到了中餐菜名英译的三个基本原则。下面通过一些范例对中餐菜名的英译进行一些具体探讨。 一直译法烹调法+原料 烹调法是指中国菜的做法，即煎、炸、煸、炒、蒸、煮等等。英译时把对应的制作法译出来，再以该菜的主要砂料为中心词就可以了。例如： 炒肉丝 Sauteed Stir-fried Pork Slices 炖牛肉Stewed Beef 清蒸桂鱼Steamed Mandarin Fish 煎鸡蛋Fried Eggs 红烧鱼 Braised Fish with Brown Sauce 灼海螺片 Scalded Sliced Conch 回锅肉 Twice-cooked Pork/Double Cooked Pork 软炸里脊soft-fried pork fillet 二直译+释意法 该方法就是在英译时直接按中文菜名译出其意，然后再补充说明其内在的含义。示例如下： 全家福Happy Family-A bination of shrimps， pork， beef， chicken， lobster and mixed vegetables with brown sauce 龙凤配Dragon & Phoenix Two separate dishes characterize this distinctive plate. On one side， lobster meat in Sichuan chili sauce， which is and inviting. On the other is house special chicken， which never fails in delighting. 左宗鸡General Tso’s Chicken A mouth watering dish made with large chunks of marinated chicken， sautéed with scorched red chili peppers in special， tangy sauce. 三意译法 1.原料+with+作料 用原料为中心词，有时捎带把烹调法也译出，再加上用介词with或in与作料构成的短词即可。示例如下： 鱼香肉丝 Shredded Pork with Garlic Sauce 豆豉桂鱼 Mandarin Fish in Black Bean Sauce 黄焖大虾 Braised Prawns in Rice Wine 海米白菜Chinese Cabbage with Dried Shrimps 2.作料+原料 此方法是把作料用作修饰语，放在中心词原料的前面，用英文译出。示例如下： 咖哩鸡 Curry Chicken 麻辣豆腐 Spicy Bean Curd 怪味鸡 Multi-flavored Chicken 古老肉 Sweet & Sour Pork 3.以“实”对“虚”法 从严格的意义上说，该法也是意译法的一种。其方法是舍去中餐菜名里的喻义、夸张等说法而采用直接、明白的英语把它翻译出来。示例如下： 白玉虾球 Crystal White Shrimp Balls 红烧狮子头 Braised Meat Balls with Brawn Sauce 发财好市 Black Moss Cooked with Oysters 龙虎凤大烩 Thick Soup of Snake， Cat and Chicken 4.“移花接木”法 这种方法是用西方人熟悉并了解的欧洲菜名或主食名来译部分中国菜名与少数主食，因为它们之间有许多相似之处，故借彼之法为我所用。译文地道、通俗易懂，能收到事半功倍的效果。示例如下： 烤排骨 Barbecued Spare Ribs 盖浇面 Chinese-style Spaghetti 饺子 Chinese-style Ravioli 锅贴Pot Stickers 鸡肉串 Teriyaki Chicken Stick 这里的teriyaki一词是从日语来的借用词即“烤”的意思，该字用于此类英译在美国的中餐馆里十分流行。另外，spaghetti和ravioli两字均源自义大利语，其含义与吃法恰巧分别与我们的“盖浇面”和“饺子”非常相似，外国人都异常熟悉。PotStickers乃是一种通俗、诙谐的译法，较之呆板的译文pan-frieddumplings更显出其幽默而传神。另外，dumpling一字似有滥用之嫌，例如，在译“烧卖”、“馄饨”、“元宵”、“锅贴”、甚至“粽子”时，都用该字，往往容易引起误解。 5.音译+释义法 该方法是指先按中文用汉语拼音译出，然后再加以解释性的英译，使英译文保留点“中国味儿”。示例如下： 包子 Baozi Stuffed Bun 饺子 Jiaozi Chinese-style Ravioli 馒头Mantou Steamed Bread 锅贴 Guotie Pot Stickers 木须肉 Moo Shu Pork A bination of shredded pork and assorted vegetables as fillings rolled in *** all thin pan-cakes 6.“随机应变”法原料+地名+style 应用此方法可以灵活地处理一些难以对付的坟风味特色菜名。英译出原料名后，再稍加“点拨”就可以大功告成。示例如下： 广东龙虾 Lobster Cantonese Style 家常豆腐 Bean Curd Home Style 麻婆豆腐 Bean Curd Sichuan Style 中式泡菜 Chinese-style Pickles 湖南肉 Pork Hunan Style 另外，关于中餐主食的一些英译较之于中餐菜名来说就容易多了，这里简单举几个示例： 汤面 Noodles in Soup 炒面 Stir-fried Noodles 炒饭 Fried Rice 蛋炒饭 Egg Fried Rice 叉烧炒饭 Roast Pork Rice 由此可见，中餐菜名的英译方法是灵活多变的。至于我们在翻译中最终采用哪种方法，则可根据各人的习惯和具体情况确定。同时，有些译法也不是正式或固定译法，因为在口译或笔译时往往因人而异、因语境而异，常常会有不同的英译。 随着全球化程序的加快和我国对外交往活动的日益增多，餐饮业也逐渐走向世界。中国饮食文化历史悠久，博大精深，中国菜系多样，烹饪方法众多，各种菜式均有自己的品评标准和鲜明的民族特色。中餐菜名与主食的英译是中国饮食文化对外宣传工作中的重要一环。上面介绍到的几种翻译方法并非孤立，而是相互联络，可以并用。但不管采用哪种翻译方法，都要求译者首先必须熟悉中西饮食文化的差异，了解中餐菜名的构成及其内涵，这样才能对中餐菜名有更加准确的翻译，才能对中国文化的传播和促进世界烹饪文化的交流做出应有的贡献。 参考文献 [1]钟述孔.实用口译手册[M].北京：中国对外翻译出版公司，1999. [2]何川.英语导游口译手册[M].北京：中国青年出版社，1989. [3]黄海翔.中餐选单英译浅谈[J].中国科技翻译，1999，1. [4]吴冰.汉译英口译教程[M].北京：外语教学与研究出版社，1995. [5]何高大.实用英汉汉英口译技巧[M].长沙：中南工业大学出版社，1997. [6]冯庆华.实用翻译教程[M].上海：上海外语教育出版社，1997. [7]黄承球.中国菜谱英译初探[J].广西师范学报，1997，2. [8]陈洪薇.汉英翻译基础[M].上海：上海外语教育出版社，1998. [9]林克难.新闻宣传英语[M].天津：南开大学出版社，1998. [10]罗赛群.中国饮食文化菜谱的翻译探讨[J].韶关大学学报，1998，5. [11]黄海翔.中餐选单英译浅谈[J].中国科技翻译，1999，1：18-21.

货到销售存货，并收回现金为止的这段时间，营业周期的长短取决于存货周转天数和应---------------下面是这个论文的英语----Strengthen the management of accounts receivable and enhance the competitiveness of enterprisesAccounts receivable is an enterprise product or service because of credit and the formation of receivables, liquid assets is an important item. With the development of the market economy, the introduction of commercial credit, business accounts receivable increased the general level of accounts receivable management business activities has become an increasingly important issue.First, the functions of accounts receivableAccounts receivable function is its operation in the production process. There are some aspects:1, the expansion of sales, an increase of the competitiveness of enterprises. Comparison of intense competition in the market, the credit is to promote the sale of an important way. Business credit is to provide customers with the two transactions: selling products to their customers as well as in a limited period to provide funds to customers. Monetary tightening in the market weakness, lack of funds, the credit has a more visible role in the promotion of sales of new products, develop new markets and more significant.2, reduced inventory, reduced inventory risk and management costs. Finished goods inventory held by businesses, to the additional management fees, expenses such as storage and insurance costs; the contrary, holders of accounts receivable business, you do not need the above-mentioned expenses. Therefore, when the finished goods inventory business more generally can be a more favorable credit terms to credit, the inventory into accounts receivable to reduce finished goods inventory, conservation-related expenses.Second, poor management of accounts receivable of the drawbacks of1, reduces the efficiency in the use of corporate funds, so that enterprises declined. Given the logistics and cash flow are inconsistent, the issue of commodities, sales invoices out, money can not sync recovery, while the sales have been set up, this is not paid back the recorded sales is bound to have no cash inflow arising from the sale of the business profit and loss, During the year sales and income taxes paid in advance, in the case of-year sales result in accounts receivable, current assets can be advanced enterprises have an annual dividend to shareholders. Enterprises due to the above benefits arising from the pursuit of the surface of the pad and the advance payment of the tax dividend to shareholders, taking up a lot of liquidity, with the passage of time will affect the capital flow, which led to the actual situation of business was overshadowed by the impact of production plans, sales plans and so on, can not achieve the efficiency goal.2, exaggerated the results of business operations. As a result of China's enterprises, the accounting is based on an accrual basis (accrual basis), the occurrence of the current credit all revenue credited to the current period. Therefore, on account of the increase in profits does not mean that the cash inflow will be materialized. Enterprise accounting system in accordance with the percentage of accounts receivable balances to extract the bad preparation, bad debt reserve rate is generally 3% -5% (except for special business). If the actual extraction of the bad debt bad debt a loss of more than prepared to give a great deal of loss of business. Therefore, the existence of a large number of receivables, inflated the book's sales revenue, to some extent exaggerated the results of business operations and increase the risk of the cost of the enterprise.3, accelerated the outflow of corporate cash. Although credit to enable businesses to generate more profits, but has not really enable enterprises to increase the cash inflow, but the enterprise had to use our limited working capital to advance a variety of taxes and costs, to accelerate the company's cash outflow is mainly as follows:(1) business turnover tax expenditure. Bring sales of accounts receivable, not cash is actually received, turnover tax is calculated on the basis of sales, the companies must pay on time and in cash. Turnover tax paid by enterprises such as value-added tax, business tax, consumption tax, resource tax and city taxes will inevitably increase as sales increase.(2) income tax expenses. Accounts receivable arising from the profits, but did not achieve the cash, and pay income tax on time must be paid in cash.(3) the distribution of cash profits, there is also such a problem, In addition, the cost of accounts receivable management, cost recovery, accounts receivable cash outflow will be accelerated.4, an impact on the enterprise business cycle. Business cycle that is made from the sale of inventory to stock, and to recover the cash so far this period, the business cycle, depending on the number of days inventory turnover and receivables turnover days, business cycle and between. This shows that unreasonable existence of accounts receivable to extend the business cycle, affecting the capital cycle, so a lot of liquidity in precipitation in non-production areas, resulting in cash shortages, the impact of payment of wages and raw materials purchase, has seriously affected the normal production and operation enterprises.5, an increase of accounts receivable management process in the error probability of additional losses to the enterprise. The face of complex enterprise accounts receivable, accounting errors difficult to detect, unable to understand the dynamics of receivables and other receivables business details, resulting in responsibility is not clear, the contract accounts receivable, contract, commitment, approval procedures, such as the scattered data, lost business may have occurred in the accounts receivable can not be collected on time and on time to recover, the only part of the total recovery of the recovery, through the legal means to recover, but as a result of incomplete information can not be recovered until to the final form of the loss of enterprise assets.Third, accounts receivable management objectivesFor an enterprise, the existence of accounts receivable is a continuum of production and marketing enterprises on the one hand, it would help to promote sales, increase sales revenue, and enhance competitiveness, while at the same time wish to avoid accounts receivable the existence of the business cash flow difficulties, drawbacks such as bad debt losses. How to deal with and solve the problem of confrontation and reunification is the management of corporate accounts receivable goals.Accounts receivable management objective is to formulate a scientific and rational accounts receivable credit policy and credit policy in such an increase in sales earnings and the use of such a policy is expected to take to make trade-offs between the cost. Only when the increase in sales profit of more than the increase in the use of this policy when the cost to implement and promote the use of this credit policy. At the same time, accounts receivable management companies also include the prospects for future sales and market forecasts and judgments, and accounts receivable security investigation. Good prospects such as business sales, accounts receivable safety can be further relaxation of its receivables credit policy, the expansion of credit volume, to obtain greater profits, on the contrary, should have a strict credit policy, or the creditworthiness of different customers appropriate adjustments to ensure that enterprises get the most income, and so may minimize the loss.Accounts receivable management business focus is on the basis of the actual operation of enterprises and customers to develop the credibility of the situation of enterprises reasonable credit policy, which is an important financial management forms an integral part of corporate management to achieve the purpose of accounts receivable must be a reasonable strategy for the development of the policy.Fourth, the company accounts receivable solutions to the problemsManagement of accounts receivable to do good, first of all, should be established to improve the accounts receivable management system. Accounts receivable credit management policy is a key component of the system, including credit standards, credit terms and collection of three aspects of policy. Credit standards is agreed to provide commercial credit made by the basic requirements. Usually expected loss rate of bad debts as a criterion. If the business more stringent credit standards, only a very good reputation, a very low rate of bad debt losses of the users to give credit, it will reduce bad debt losses, reduce the opportunity cost of accounts receivable, but this may not be conducive to the expansion of sales, and even is to reduce sales; the contrary, if the payment of credit standards, although it will increase sales, but will be a corresponding increase in bad debt losses and the opportunity cost of accounts receivable. Refers to corporate credit conditions require users to pay for credit is subject to a condition, including the credit period, discount and cash discount period. Credit period is provided for users to pay a maximum time period of the discount provided for the user can enjoy time cash payment discount, cash discount is a solid advance in the user shall be given preferential treatment. More favorable credit terms to increase sales, but it can also bring the opportunity cost of accounts receivable, bad debt costs, cash discounts and other cost an additional burden. Collection policy is to refer to when credit terms have been violated, business strategy to take the accounts receivable. Enterprises in a more positive if the billing policy may reduce the cost of accounts receivable and reduce bad debt losses, but to increase collection costs. If more negative accounts receivable policies, accounts receivable may increase costs and increase bad debt losses, collection costs will be reduced. Accounts receivable in the formulation of policy, should be weighed against the increase in collection costs and reduce the opportunity cost of accounts receivable and bad debt losses between losses. The credit policy should be reasonable to credit standards, credit terms, collection policies, to consider comprehensive changes in the three sales, the opportunity cost of accounts receivable, bad debt costs and costs of collection.According to accounts receivable management system, for analysis of accounts receivable in the enterprise of the issues found in the corresponding solutions to the recovery of accounts receivable in the problems the company's funds to speed up the cycle, to improve the efficiency of the use of funds to achieve enterprises are to be achieved.1, to enhance day-to-day accounts receivable managementIn day-to-day management of accounts receivable work, not enough has been done in some detail, for example, the user of the credit analysis, aging analysis, such as table. Specifically, can do a good job in the following aspects of day-to-day management of accounts receivable of work: (1) a good foundation for basic records, understand the user (including subsidiaries) of the timeliness of payments, based on work records, including business-to-users credit conditions, the date of the establishment of credit relationships, the user of the time of payment, the amount currently in arrears, as well as changes in credit ratings, such as users, companies only have this information in order to take appropriate and timely response. (2) to check whether the user credit limit exceeded. Enterprises to provide users with a credit for each business, we must check whether there are more than the record of the credit period, and pay attention to test whether the total debt owed by the user breaking the credit limit. (3) keep track of the debt over the credit period, the user is due to closely monitor the increase or decrease debt dynamics, in order to take timely measures associated with the users to remind them of their payment as soon as possible. (4) analysis of accounts receivable turnover and average collection period, to see whether the normal level of liquidity, businesses can, through the indicators, with the previous practice, is now planning and compared to the same industry in order to evaluate the management of accounts receivable achievements and shortcomings of, and amendments to the credit conditions. (5) study the situation of non-payment, inspection of accounts receivable by the percentage of non-payment, that is, the rate of bad debt losses to determine whether the enterprise's credit policies should be changed, such as the actual bad debt loss rate is greater than or less than the expected loss rate of bad debts, enterprises must look at whether credit standards are too strict or too lax credit standards in order to amend. (6) is an aged analysis of the preparation table to check the actual occupation of accounts receivable days, to recover its supervision of enterprises through the preparation of aging analysis table, which is understood that the number of credit during the period are still in arrears, should be timely monitoring, the number of arrears for more than a credit period, the length of time to calculate what percentage of each of the funds, it is estimated that the number of bad debts would cause, if the majority of extended enterprise should check their credit policy.2, to strengthen the management of accounts receivable afterAccounts receivable management, including the work of the following two parts: (1) determine the reasonable collection procedures, accounts receivable collection procedures in general as: letter to inform, Telegraph and Telephone Fax collection, sent to interview, resort to the law, in taking legal action should be considered before the principle of cost-effectiveness, the following situations when you do not need to prosecute: the cost of litigation over the amount of the debt claim; customers can write-off of debt discount collateral; customers the amount of debt not to prosecute the enterprise may be run by the damage; the prosecution withdrew the accounts limited possibility. (2) determine the reasonable collection methods. If customers do encounter temporary difficulties and to make a comeback through the efforts of enterprises to help them ride out the storm in order to recover the receivable, the general practice of accounts receivable for claims re: farmers to accept the market price of arrears below the amount of debt non-monetary assets to cover; change in the form of debt for the "long-term receivables" to determine a reasonable rate, agreed to debt service users to develop a phased plan; modify debt terms, to extend the payment period, and even reduce the principal amount, repayment incentives ; in the common economic interests, driven by the claims into the user's "long-term investment" to help start the loss-making enterprises to achieve the purpose of recovery. If the customer has reached the limits of bankruptcy, it should be a timely manner to the court, with a view to be part of bankruptcy settlement. Deliberately default on the payment for the collection, the options are: reasonable method; compassion operation method; fatigue tactics; blindingly; hardware and software operation method.3, accounts receivable accounting methods and management systemAccounts receivable subsidiary accounts in arrears accounted for 60.42% of the total, to strengthen internal financial management and monitoring, improve accounting approaches and accounts receivable management system, to resolve inter-company accounts with a subsidiary of recovery, the following several aspects from a number of recommendations are given: (1) strengthen the management and monitoring functions, in accordance with the principles of financial management of the internal check. The company set up under the Ministry of Finance in the financial monitoring group led by the Finance Director to configure full-time accounting staff, responsible for marketing and monitoring of accounting transactions for all accounts receivable for each analysis and accounting, to ensure that accounts receivable in line with norms of the operators at the same time part of the requirements and procedures so that systematic standardization of business activities. (2) improve internal accounting methods. Sales, respectively, for different services, such as purchases of the distributors with direct sales operations, sales offices and sales outlets, the company supply and trading company with the money owed to the company which occurred between the units against the sales business, product returns, etc. , respectively, using different accounting methods and procedures to show the difference and take the appropriate management. (3) accounts receivable and is responsible for the implementation of life-long responsibility of the person first. Who handles the occurrence of bad business, regardless of whether the transfer of responsibility for the company, have against the parties responsible. At the same time, the responsibility of staff to carry out a clearly defined, and as a basis for performance evaluation summary. (4) regular or ad hoc basis to conduct an inspection of the marketing network for monitoring and internal audit. Due to poor management to prevent the emergence of embezzlement, corruption and issues such as funding to reduce the risk of cardiopulmonary bypass. (5) establish a sound internal control system of organization.

credit是学分…… 等级的话，就直接看分数咯，一般75以上的都是很不错的