A credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.

1、

The second chapter defines the credit sale, expatiates the characteristics and the flow of credit sale, analyses the basic theories of credit sale.

第二章，阐述了赊销定义与特点，进行了赊销流程分析，并介绍了赊销风险理论基础。

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2、

Song on credit sale contract system development and improvement of its era of economic, political, military, and cultural background of a combined process of interaction.

宋代赊买卖契约制度的发展、完善是其时代经济、政治、军事、以及文化背景相互作用的一个化合过程。

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3、

In the current economic and social environment, credit sale has become an important competitiveness means for enterprise, but enterprise must face the risk of credit sale.

在当前经济社会环境下，赊销已成为企业竞争的一种重要手段，赊销风险是企业必须面对的风险。

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4、

Credit sale means that an enterprise agrees customers to pay whole accounts after their accepting the enterprise's goods or service for some time.

信用销售，是指企业向客户销售产品或提供服务时，同意客户在未来一定期间内全额支付货款或服务费。

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5、

The result of credit sale depends on enterprises' credit policy, including reputation period, reputation standard and cash discount, etc..

赊销效果的好坏，取决于企业的信用政策，包括信用期间、信用标准、现金折扣等。

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6、

Risk of credit sale is one of credit risk. It can be divided into uncontrollable credit risk and controllable credit risk.

赊销风险属于信用风险的一种，它可分为不可控赊销风险和可控赊销风险。

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7、

The cash sale and the credit sale are two kinds of basic ways which regularly taken by enterprises while selling its products.

现销和赊销是企业在销售产品时经常采取的两种基本方式。

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8、

Credit sale is often used by many corporations in order to reinforce market position, increase sales, and reduce inventories.

赊销是企业为强化自己在市场中的地位和实力、扩大销售、增加收益、减少库存而被广泛采用的一种销售方式。

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9、

Therewere lots of credit sale in private sale, and it also influenced the state sale.

在私人商贸活动中存在着大量的赊购信用，而且深深地影响到了官方的贸易活动。

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10、

The trust risk for the Credit Sale of publication industry has been the fetters of the whole industry.

可以说，出版业赊销引发的信用风险已成为整个行业发展的桎梏。

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11、

Since credit sale is the result of market competition, the enhancing of credit management has become critical to enterprises.

信用销售是市场竞争的结果，加强信用管理是企业当务之急。

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12、

However, with the increase of credit sale, accounts receivable enhance aswell.

但是，随着信用销售的增加，应收账款也会随之增加。

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13、

However, Credit sale management ultimately aims to achieve effective balance with sale profit and credit risk.

然而，信用销售管理的最终目的是达到客户销售贡献和信用风险的综合平衡。

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14、

Credit Sale Risks of Enterprise and Its Preventive Tactics in Market-oriented Economy

市场化背景下企业信用销售风险及其防范策略

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15、

The second part elaborated the development of credit sale in the Song Dynasty.

第二部分重点阐述了赊买卖制度在宋代的发展。

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16、

The third part analyses the credit sale system from law norms and law relations.

第三部分，本文从法律规范和法律关系两个角度对赊买卖制度进行了法律分析。

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17、

The third chapter discussed the financing value of credit sale inside supply chain.

第三章讨论了赊销在供应链内部提供融资的存在价值。

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18、

Credit sale has influence 0n financial position of business and its scientific management

赊销对企业财务状况的影响及科学管理

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19、

In our country, the credit sale also starts a quick growth.

西方国家的商品销售中以信用为基础的赊销占90%以上，而我国的信用销售也开始迅速增长。

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20、

An Evaluation Method on Credit Sale Risk of Enterprises

关于公司赊销风险的一种评估方法

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