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现代社会,市场经济快速发展,使企业之间的竞争越来越激烈。为了实现企业的生存与发展,许多企业都提供赊销来获取高的销售额。虽然销售额得到了提高,但是交易时所面临的风险也越来越大,企业应该收复的账款越来越多,因此负担也越来越重,发展与经营也越来越困难,甚至会导致有些企业没有办法进行常规的生产经营,导致资金周转不灵,使企业的发展受到了严重的影响。
In modern society, the rapid development of market economy has made the competition between enterprises more and more fierce. In order to achieve the survival and development of enterprises, many businesses provide credit to get high sales. Although sales have been raised, the risks faced by trading are also getting bigger and bigger. Enterprises should recover more and more accounts, so the burden is getting heavier and heavier. It is also becoming more and more difficult to develop and operate. As a result, some enterprises do not have the means to carry out routine production and operation, resulting in ineffective cash flow and seriously affecting the development of the enterprise.