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1. receivables management-related departments

Freenet receivables management company primarily by the finance department, administration department, sales department three departments responsible for the implementation of its functions as follows:

财务部门负责每月应收账款的核算和监控；应收账款、坏账准备金的定期分析与通报；每月末与客户对账，收集并保存相关函证资料；坏账处理的相关财务操作。

(1) the financial department is responsible for the monthly accounts receivable and monitoring; accounts receivable, bad debt reserve regular analysis and reporting; reconciled with the client end of each month, collect and save information related circularization; treatment-related bad debt financial operations.

管理部门负责审批往来客户的信用额度；审核销售合同并建立合同台账以便跟踪合同的执行情况；对应收账款责任部门、责任人员的职责履行情况进行监察；对违规违纪行为进行调查处理；通过法律手段对陈旧欠款进行依法清欠；制定与计提与坏账有关的会计估计，对坏账损失依法确认。

(2) administrative department responsible for approving transactions customer's credit limit; review the sales contract and the establishment of the contract ledger to track the implementation of the contract; responsibility for the accounts receivable department, responsible for monitoring the performance of its duties; conduct an investigation for violation of discipline treatment; through legal means to carry out law obsolete due debts; formulation and provision for bad debts associated with the accounting estimates are recognized by law for bad debt losses.

销售部门负责提供客户资信材料，对客户的信用等级和信用额度进行初步评审；负责应收账款的收回工作，在收款的过程中发现异常应收账款及时反映到财务部门，年末销售经理编制应收账款可回收性分析报告。

(3) the sales department is responsible for providing customer credit materials, the customer's credit rating and credit limit for initial assessment; responsible receivables is work in the collection of accounts receivable during abnormal promptly reflected to the financial sector, sales manager at the end of the preparation of accounts receivable collectability analysis report.
2. credit investigation
New Aircraft Company contacts for each individual customer analysis, an extensive collection of information about customers' credit status. The company's sales department is mainly responsible for the direct information obtained from the customer; management department is responsible for the periphery from the customer information collected; finance department is responsible for customer aging of accounts receivable and other financial information, all departments will each collect customer information to be shared regular exchange of information, and accordingly qualitative analysis and timing analysis methods to evaluate the customer's credit quality. According to the customer's credit quality and low in turn divided into A, B, C, D four categories grade. Company for different levels of customers to implement different credit policies, focus or reduce the occurrence and customers with poor credit credit behavior, and more exchanges, the amount of large or risky customers strengthen supervision.
3. credit policy
New Aircraft Company from Western understanding of commercial credit to develop their own approach to credit risk prevention.
(1) A secured credit
New Aircraft Company in the contract, between customers on credit period to provide guarantees on credit expires if it is to bear the corresponding legal responsibility.
(2) conditions of sale
A longer period on credit receivables, the risk of bad debts, generally shorter than the risk of bad debts on credit to be big, so the new Aircraft Company fo本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。