英语翻译本人论文摘要需要翻译成英文,内容如下：内容提要:应收账款是企业一项重要的流动资产,如何对应收账款的进行有效的控制

Accounts receivable's ising a business enterprise is an important current assets,how carry on accounts receivable a valid control,not only relate to the working capital of business enterprise,but also relate to the economic performance of business enterprise.This text discussed to the basic understanding of the accounts receivable first,at to the cognitive foundation of the accounts receivable characteristic up,analyzed various reason of the accounts receivable formation,and carried on summary and categorize to the formation reason.End,aim at the formation reason of accounts receivable,this text was engaged in to control ago,the control and the after the event in matter controled three some thinkings and counterplan which put forward how to strengthen business enterprise accounts receivable a management.