篇一 :英语商业书信范文大全

万用英文商业书信

Chapter I Establish the Business Relationship

1. Requesting introduction to obtain business

Dear Mr. Jones:

We have been exporting cordless headphone for more than 12 years and are now desirous of opening connection with the most reliable firm in your country.

We shall be obliged therefore, if you will introduce us to any capable concerns that are interested in cordless headphone business.

As for our standing and activities, we are permitted to mention First Commercial Bank, Taipei, as a credit reference.

Any information with which you may favour us will be greatly appreciated and we earnest for your reply.

Sincerely

2. Asking for introduction of a possible agent

Dear Sirs:

We wish to sell our automatic copying machine in your country, and should like to be put in touch with a company or individual who would be willing to represent us.

…… …… 余下全文

篇二 :外贸函电范例一般商业书信

外贸函电范例一般商业书信


1.通知

本厂已迁移到上述地址, 特此通知。
I inform you that I have now removed my factory to the above address.

我方已在本市开设贸易与总代理店, 特此通知。同时, 恳请订购。
Having established ourselves in this city, as merchants and general agents, we take the liberty of acquainting you of it, and solicit the preference of your order.

本公司于5月1日将改为股份有限公司, 特此奉告。
We are pleased to inform you that our business will be turned into a limited company on the 1st May.


本公司股东年会, 将于3月1日在银行家俱乐部召开, 特此函告。
Notice is hereby given that the annual general meeting of the shareholders of our company will be held at the Bankers' Club on Mar. 1.

今天我们已付给R.S.先生120美元, 特此告知。
By this we inform you that we have today paid Mr. R.S. $120.

通过这些渠道, 他们会发来甚多订单, 特此函告。
Through these lines, we intimate you that they may send you considerable orders.

2.回信

公司断定我们所提供的货色优良, 价格公道, 感谢贵公司给我们一个机会, 使我们的要求得以实现。
We are certain that we are offering a sound article at popular price, and we should appreciate an opportunity to substantiate our claims.

贵公司5月6日函悉, 本公司无法承购贵公司开价的商品。此复。
In answer to your favour of the 6th May, we inform you that we are unable to take the goods offered by you.

关于贵公司所询麦麸一事, 现可提供该货20吨。
In answer to your inquiry for bran, we offer you 20 tons of the same.

贵函收悉, 此地商场仍保持平静。
Answering to your letter, we state that the market remains quiet.

至今未复5月8日贵函, 甚感歉疚, 还望原谅。
Kindly excuse our not replying to your favour of the 8th May unitl today.

本月8日贵函敬悉。??先生是位诚实可靠的人, 特此告知。
In response to your letter of the 8th inst., I am pleased to say that Mr. ?? is a man of trustworthy character.

关于所询H.先生的情况, 谨此高兴地告知, 他是一位足以信赖的人。
In response to your inquiry respecting Mr. H., we have pleasure in stating that he is a thoroughly reliable man.

关于S.公司的情况, 我们特此欣然函复。
We are glad to answer your inquiry concerning S. & Company.

关于J.先生的情况, 谨此高兴地告知, 我们认为他是绝对可以信赖的人。
Answering to your inquiry respecting Mr. J., we are pleased to say that we found him absolutely reliable.

17日贵函关于结帐一事, 谨此告知, 我们将很快寄去支票。
Replying to your letter of the 17th respecting the account, I will send you a cheque shortly.


3.收讫

您昨日来信已收悉, 谨于此按您所约定的条件。接受此项任务。
I acknowledge receipt of your letter of yesterday, and gratefully accept the appointment on the terms you mention.

6月1日贵函敬悉。
We are pleased to acknowledge receipt of your favour of the 1st June.

本月5日来函敬悉。
We acknowledge receipt of your letter of the 5th inst.

本商品将于12月最后一班轮船付运, 货到时请惠于告知。
Kindly acknowledge receipt, and have the goods sent by the last steamer in December.

我们如期收到您5月15日的信, 信中所谈事宜尽悉。谢谢。
We duly received your favour of the 15th May, contents of which we note with thanks.

6月6日来函收悉, 我们无法交运该货, 甚感遗撼。
We are in possession o fyour favour of the 6th June, and regret having to inform you that it is impossible for us to deliver the goods.

7月15日寄来的货物发票收悉。
We are in possession of your invoice of the 15th July.

7月7日的贵函收悉, 感谢您订购下列货物: ...
Your favour of the 7th July is at hand, and thank you for your order for: ...

7月10日来函敬悉。
Your favour of the 10th July came duly to hand.

您昨天的信和所附来的100美元的支票均已收悉。
Your favour of yesterday covering a chequie of $100 is duly to hand.

昨天贵函已收悉。
Your favour of yesterday is duly received.

我们已收到您昨日写的信。
We have received your letter of yesterday.

我们如期收到您昨日发来的信。
We duly received your letter of yesterday.

我们于5月1日收到您4月3日的信。
We received on the 1st May your valued favour dated 3th April.

我们如期收到您5月27日函和附来的150美元的汇票。
We duly received your favour of the 27th May, with a draft for $150.

2月6日来函收悉。
We have received your letter dated 6th February.

您6月5日的来函收悉, 多谢。
We have to own with thanks the receipt of your favour of 6th June.

4. 确认   

确认
To confirm||Confirming||Confirmation

为确认 <BR> In Confirmation of

确认书 <BR> A letter of confirmation

关于上周本公司通过电话给您的报价, 我们特予以确认。
We confirm our call of last week respecting our offers to you.

兹确认我们5月3日所发函并告知您发来的货物已如期到达。
We confirm our respects of the 3rd May, and inform you that your consignment has duly arrived.

兹确认已收到"O"号轮船送来的货物, 现寄去550美元的支票一张。请查取。
I confirm the receipt of your shipment by m.s. "O", and now send you a cheque, valuing $550.

兹确认我上星期致您函, 请及早约定与我方代表面谈的日期。
Confirming our letter of last week, we ask you to appoint an early interview with our representative.

兹确认本公司6月11日的信, 同函附上50包的提单。请查收。
Confirming ours of the 11th June, we now hand you enclosed B/L for 50 packages.

兹确认昨天致您的信并欣告今天我们已给你们开出汇票。
We confirm our respects of yesterday, and have the pleasure to inform you that we have drawn this day on you.

兹确认您昨天向我们提出的订单。承惠顾非常欣慰。
We have much pleasure in confirming herewith the order which you kindly placed with us yesterday.

您对我公司所提订单, 请务必于明天下午三时前来电确认。
Kindly let us have confirmation of these orders by telegraph tomorrow by 3 p.m.

谨确认今日电报, 非常遗撼, 该工厂于昨夜被毁于火。
In confirmation of my cable today, I regret to state that the factory was completely destroyed by fire last night.

为确认今早电话中所订货物, 请寄来订货单。
Kindly give us an order sheet in confirmation of the message by telephone of this morning.

5. 愉快欣慰

我们欣慰地告知你们, 我们将于明日给银行寄去5张面额为500美元的债券。
We have the pleasure to inform you that we will forward by tomorrow's mail to the Bank five bonds of $500 each.

您昨日告知向上海发出25箱的信函我们已敬悉。
We have the pleasure to acknowledge your favour of yesterday advising 25 cases for Shanghai.

同函奉上有关文件。
We have the pleasure of enclosing herewith the documents.

谨送上50,000美元的支票一张。
We have pleasure in forwarding you a cheque for $50,000.

兹随信附去50包棉花的提单一张。
We have pleasure in enclosing herewith a Bill of Lading covering 50 bales of cotton.

祈注意 "B House" 是B大街10号。
We have pleasure to bring to your notice "B House" No. 10B Avenue.

我们愿向您提出下列订货: ...
We have much pleasure of placing the following order with you: ...

谨以此确认我今晨的口头订货。
I have much pleasure in confirming my verbal order of this morning.

我们高兴地通知您, 从伦敦给您发来的书和其它东西的邮包已经到达。
We take pleasure in informing you that a parcel containing books and others has arrived for you from London.

我们愿按每磅900美元接受您的订单。
We shall be pleased to enter your order at $900 per pound.

今愿提供玩具10箱每箱优惠价1000元。
I shall be pleased to supply you with 10 cases of toys at the low price of $1000 per box.

我们将乐意您参观本公司所出售的几种保险柜。
We shall be pleased to show you some of our safes.

我们欣慰的告知您, 去年度业务是最成功的一年。
We are glad to inform you that the past year has been a most successful one.

兹报告本市的S.公司情况。
We are glad to report on S. & Co., of this cith.

敝人欣闻您已接受我的报价。
I an glad that you have accepted my offer.

如蒙告知所需印刷费用, 则不胜欣慰。
I Shall be glad if you will kindly give me a price for printing.

兹答复所询有关S.公司的情况。
We are glad to answer your inquiry concerning S. & Company.
6. 附函附件  

按照本函下列清单, 附上应兑现的汇票。
We enclose for realization drafts as per the list at foot.

请查收所开出的下列汇票。
Enclosed please find drafts drawn as follows:

今随信奉上由"静冈号"发往香港的货物提单两张。
Enclosed we hand you two Bills of Lading fo rthe goods, per m.s. "Shizuoka Maru" to Hongkong.

依照您的订单同函奉上80包羊毛的发票, 请查收。
Enclosed please find the invoice of 80 bales wool bought by your order.

随信附上50箱货物的发票, 请查收。
Enclosed you will find an invoice of 50 cases goods.

随信附上订单三张, 请立即安排。
Enclosed please find three orders for immediate attention.

随信附上贴邮票的信封一个, 静候回音。
A stamped envelope is enclosed for reply.

随函附上订单一张, 请填妥后并附来支票为荷。
An order form is enclosed. Fill it out and attach your check.

同函附上10箱货物共价5,000美元的发票一张。
Enclosed we hand you an invoice, $5,000, for 10 cases goods.

随信附上我西雅图公司以贵公司为抬头面额为100美元的汇票一张。
Enclosed we hand you a draft, $100, drawn on your goodselves by our seattle house.
7. 迅即  

迅速
urgently||promptly||immediately||with all speed

请尽快将空袋退回为盼。
Kindly see the empty sacks are returned as promptly as possible.

这批货物立即由火车发往你处。
The goods were at once despatched by rail to your address.

请尽快下达通知书为荷。
Please give us forwarding instructions as soon as possible.

请立即将这些货物运往伦敦码头.
Please deliver these goods immediately to the London dock.


8. 依照关于

依照
according to||agreeably to||conformably to||pursuqnt to||in accordance with

关于
about||regarding||concerning||as to||as regards||with regard to

依照他的建议, 我们冒味的向您提供您在本地的委托服务。
On his suggestion, we take the liverty of offering our services for any commission which you wish to have executed here.

依照今天上午的谈话, 随函呈上本公司新产品的小册子一本。
Referring to our conversation of this morning, we enclose a pamphlet describing our new articles.

根据我们今天的电话交谈, 请于明日运来上述货物10箱。
Referring to our telephonic message of today, please deliver the above ten cases tomorrow.

关于本月6日的来信, 我高兴地告知, 该商品的需求量甚大。
With reference to your letter of the 6th inst., we are glad to inform you that there has been a great demand for the articles.

关于对我方代表的电话查询, 我们高兴的告知货物的收据已经发现。
With reference to our representative's call, we are pleased to say that we have obtained the receipt for the goods.

依照6月6日来信, 我们已由东海道铁路将50箱货发出。
In accordance with your letter of the 6th June, we are sending off by the Tokaido line the fifty cases.

依照昨日来函, 今晚已发出威士忌5箱。
In accordance with your letter of yesterday, I am sending tonight 5 cases of whisky.

依照您上月20日的订单, 我们已经向您发出原棉30包。
According to your order of the 20th ult., we have sent you 30 bales of raw cotton.

依照您对本公司J.先生的要求, 我们已另邮寄去10支的三合股纱样品。
In compliance with your request to our Mr. J., we have pleasure in sending by separate post a sample of our 10s. 3-ply yarn.

依照您的要求, 我们已通过山田公司向您发去40包棉花。
Agreeably to your request, we have sent you, through Messrs. Yamada & Co., 40 bales of cotton.


9. 期满到期  

我们如期收到您7月30日的来信。
I received in due course your letter of the 30th July.

该轮将于5月5日晨, 如期到达横滨港。
The steamer will due in Yokohama on the morning of the 5th May.

这张票据将于9月1日到期。
The bill falls due on September 1.

甚至到本月中旬, 折扣率也未下降到日率二分以下.
The discount rates have failed to come down below 2 sen per diem, even in the middle of the month.

我们如期收到您6月10日的贵函。
We have duly receiveed your valued favour of the 10th June.

10. 每个、依照
由代理
per pro.||by proxy

每年
per annum||yearly

每月
per mensem||monthly

每天
per diem||daily

每人
per man||per capital

每一个||每一件
per piece

每磅
per lb.

每一包
per b.

每一吨
per ton

每一码
per yard

每一瓶
per bottle

百分之??
per cent||per cent.||percent||?? %

经本公司代表与你方的面谈结果, 本公司愿承担为贵公司的船运代理人。
In reference to the interview our representative had with you, we offer to your goodselves our services as shipping-agents.

随信寄上帐单一张, 如能尽快将款汇下, 则不胜感激。
We enclose you a statement of account, for which your remittance at your earliest convenience will oblige.

我们收到您5月19日来信, 我们已于今日发电确认, 请参阅所附该电抄件。
We have received your favour of 19th May, and confirm our today's telegram as per the copy enclosed.

对于装载贵轮船的货物, 已办妥保险。
We have completed the insurance on the cargo per your steamer.
11. 抱歉遗憾

此时, 我只能请您接受我的歉意。
Meanwhile, I can only ask you to accept my apologies.

请您宽恕我们的这一错误。
We apologize you for the mistake.

麻烦不少, 请您宽恕。
We apologize you for troubling you.

从你们 5月10日信中得知, 你方客户仍对该条件不表满意, 甚为遗憾。
We are sorry to learn from your letter of the 10th May that your customer is still dissatisfied with the condition.

在时机尚未成熟以前, 我们就冒昧地写信谈及此事, 对此甚表遗憾。
We are sorry that we have taken the liverty in writing you prematurely on the subject.

我们遗憾地告诉您, 其中两箱, 质量极为差劣。
I am regretted to have to inform you that two cases of them are so bad in quality.

我们遗憾地告诉您, 本公司在R.C.15的房产, 因昨日下午失火, 已部分烧毁。
We regret to inform you that our premises at 15 R.C. were partly destroyed by fire yesterday afternoon

听说P.R.公司已破产, 甚为遗憾。
I learnt with regret of the failure of messrs P.R. & Co.

表示抱歉
To take the liberty of doing something||To take the liberty to do something

甚感遗撼, 请多包涵。
To regret||To be sorry||To be chagrined||To be mortified||To be vexed

对此事给您带来的不便, 请接受我们的歉意。
Please accept our apologies for the inconvenience this matter has given you.


12. 荣幸

今天, 我们感到很荣幸能和 M. 威尔森教授欢聚一堂。
Today, we feel very much honoured to have Prof. M. Wilson with us.

特别使我们感到荣幸的是能有机会遇到你们各位知名人士。
We feel speially honoured to be given this opportunity to meet such a nice group of distinguished people like you.

对于..甚感荣幸
To have the honour of doing||To have the honour to do


13. 感谢

承告知该若干套不合格产品, 我方愿妥善处理不误。
We appreciate your telling us about the defective sets, and are glad to make things right.

在感谢您过去惠予支持的同时, 希望对我新公司也继续给予信赖。
While thanking you for your valued support, I wish to asc for a continuance of your confidence in the new company.

藉此机会, 让我们对凡在业务发展方面给予有力支持的朋友、客户表示感谢。
We take this opportunity to thank our patrons and friends for the liberal support extended to us during our business career.

藉此机会, 让我们对您过去珍贵的支持表示感谢, 对您今后的订单, 我们将保证继续格外关照。
We take this opportunity of thanking you for your past valued support, and of assuring you that your orders will continue to receive our best personal attention.

我们满怀信心的向您保证, 您所给予我们任何的业务, 我们都会以完全使您满意的方式去执行。
We can confidently assert that any business with which you may favour us will be transacted in such a manner as will afford you the fullest satisfaction.

谢谢您的查询或询价。
We thank you for your inquiry.

承蒙您的好意, 甚为感谢。
thank you very much for your courtesy.

谢谢您的订货或订单。
Thank you for your order.


14. 提供服务  

我们随时乐意为您服务。
We are always pleased to serve you at any time.

如有机会为您服务, 我们将非常感谢。
We thank you for the opportunity to be of service to you.

同时, 请牢记我们最诚挚的心愿和为您服务的热望。
In the meantime, please be assured of our most cordial good wishes and of our desire to be of service.

请相信, 我们将非常感谢您能为我们 提供服务机会。
We wish to assure you that we appreciate an opportunity afforded us for service.

我们渴望为您服务。
We are anxious to be able to sever you.
15. 希望愿望

我们盼望着您的好消息。
We hope to hear from you favourably.

您在商场上如有需求, 即盼来函询价。
I hope to receive your inquiries when in the market.

我们希望能收到您的订单。
We hope to be favoured with your order.

我期待着您的好消息。
I hope to hear favourably from you.

我们希望这一行动能得到您的同意。
We hope this action will meet with your approval.

我们希望您能很快对此事做出决定。
We hope that you will give this matter prompt attention.


16. 留意签名

惠请留意我们每个人在下面的签名。
We would ask you kindly to note our respective signatures given below.

下面是他的签名传真件, 请惠予留意, 该签名效果与我的相同。
Below you will find a facsimile of his signature, which I ask you to regard as my own.

惠请留意我的签名。
Have the kindness to take note of my signature ...

请留意附在下面的签名。
I request your attention to his signature, appended below.


17. 诚请回信  

回信
by return||by return of post||by return of mail

为供您回信方便, 随信附去免贴邮票的信封一个。
A return envelope that requires no postage is enclosed for your convenience in replying.

请开20美元的支票一张, 放在所附信封里, 立即寄给我们。
Make out your check for $20, put it in the enclosed envelope, and start it on its way to us--now.

为了使您从我们这里取得更进一步信息, 随信附去明信片一张备用。
A postcard is enclosed for your convenience in requesting further information.

届时, 用明信片告知我们, 本公司乐意奉告, 当然不会增加任何麻烦。
Then send back the postcard and we'll gladly tell you--without a bit of obligation, of course.

…… …… 余下全文

篇三 :中文商业商务信函的写作格式

中文商业商务信函的写作格式

如同一般信函,商业信文一般由开头、正文、结尾、署名、日期等5个部分组成。

(1)开头

开头写收信人或收信单位的称呼。称呼单独占行、顶格书写,称呼后用冒号。

(2)正文

信文的正文是书信的主要部分,叙述商业业务往来联系的实质问题,通常包括: ①向收信人问候;

②写信的事由,例如何时收到对方的来信,表示谢意,对于来信中提到的问题答复等等;

③该信要进行的业务联系,如询问有关事宜,回答对方提出的问题,阐明自己的想法或看法,向对方提出要求等。如果既要向对方询问,又要回答对方的询问,则先答后问,以示尊重;

④提出进一步联系的希望、方式和要求。

(3)结尾

结尾往往用简单的一两句话,写明希望对方答复的要求。如“特此函达,即希函复。”同时写表示祝愿或致敬的话,如“此致敬礼”、“敬祝健康”等。祝语一般分为两行书写,“此致”、“敬祝”可紧随正文,也可和正文空开。“敬礼”、“健康”则转行顶格书写。

(4)署名

署名即写信人签名,通常写在结尾后另起一行(或空一、二行)的偏右下方位置。以单位名义发出的商业信函,署名时可写单位名称或单位内具体部门名称,也可同时署写信人的姓名。重要的商业信函,为郑重起见,也可加盖公章。

(5)日期

写信日期—般写在署名的下一行或同一行偏右下方位置。商业信函的日期很重要,不要遗漏。

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篇四 :大中小商业信函格式

大中小 商业信函格式

同其它信函一样,商业信函也是一种具有习惯格式的文体。商业信函通常由信封、信文及附件3部分构成。前两部分是必不可少的,而后者则需视具体情况而定。

1)信封

(1)信封的种类

信封有横式和竖式两种。用横式信封时,将收信人地址写在信封的上方;用竖式信封时,将收信人地址写在信封的右侧,如果位置颠倒了,就会导致投递错误,发信人寄出的信又会给投递回来。

(2)信封的内容

①收信人地址。用横式信封时,收信人地址居上书写;用竖式信封时居右书写。这部分内容包括:邮政编码,省、市(县)、城区、街道、门牌号码,以及单位全称和业务部门名称。收信人的地址要写得详细具体、准确工整。注意不要只写单位名称而不写详细地址,也不要简化单位名称,以免误投。

②收信人姓名。一般写在中间位置,字稍大。姓名后接写称呼等,如“同志收”、“先生启”。初次联系工作时,如不知对方姓名,或有时为避免因对方业务人员调动工作(或出差)而延误书信的处理,也可把具体业务部门作为收信人,如某厂“销售科收”等。

③寄信人地址及姓名。用横式信封时居下书写;用竖式信封时居左书写。

根据邮政部门的规定,邮票一般贴在横式信封的右上角或贴在竖式信封的左上角。

(3)国外信封书写格式。为了便于投递,对国外商业业务信函,应按国外的习惯格式书写,国外信封的书写格式与国内不同,而寄往使用英语的国家和地区的商业信函,其信封书写格式又分美式和英式两种:

①美式信封书写格式,一般是在信封左上角写寄信人的姓名与地址,姓名在上,地址在下;收信人的姓名和地址写在信封的居中偏右位置,包括:收信人的称谓(先生、女士、经理等)和收信人的名、姓、门牌号码和路名、市名、州名、邮政编码和国名。

邮票一般贴在信封右上角,航空标志或贴或写在邮票下方。

②英式信封书写格式,一般是将寄信人的姓名和地址写在信封的左下角,航空标志或贴或印在信封的左上角;收信人的姓名与地址写在信封的居中位置,邮票也贴在信封的右上角。注意在写信封上的姓名、地址时,美国习惯一般都采用齐头式,就是每一行左面都取齐。英

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篇五 :全面的英语商业书信范文大全

万用英文商业书信

Chapter I Establish the Business Relationship

1. Requesting introduction to obtain business

Dear Mr. Jones:

We have been exporting cordless headphone for more than 12 years and are now desirous of opening connection with the most reliable firm in your country.

We shall be obliged therefore, if you will introduce us to any capable concerns that are interested in cordless headphone business.

As for our standing and activities, we are permitted to mention First Commercial Bank, Taipei, as a credit reference.

Any information with which you may favour us will be greatly appreciated and we earnest for your reply.

Sincerely

2. Asking for introduction of a possible agent

Dear Sirs:

We wish to sell our automatic copying machine in your country, and should like to be put in touch with a company or individual who would be willing to represent us.

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篇六 :商业信件抬头

商业 信件开头:

With reference to our order dated ____ (date) we inform you, that ....

根据我们于____(日期)的订单,我们告知您......

We refer to our previous correspondence and would like to inform you of the following:

根据前次的沟通,我们通知贵方如下:

We refer to our previous letter.

此函涉及我们前一封信函。

We thank you for your inquiry.

非常感谢贵方的询盘。

This is to confirm our fax sent to you earlier today.

特此确认我们今天发给您的传真。

Thank you for phoning me yesterday to say.

非常感谢您昨天的电话通知。

结尾:

We are looking forward to your early reply.

我们等待您的即刻答复。

Should you have any questions please let us know.

如果您还有任何疑问,请您通知我们。

请求立即回复。

Please reply without delay.

请求尽快让我们知悉此事。

Please let us know as soon as possible.

We trust this will meet with your approval.

我们希望此事能得到您的同意。

If this is in your interest, please confirm briefly by fax.

如果您对此感兴趣,请您通过传真简短确认。

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篇七 :20xx-英语-商业-书信-范文

万用英文商业书信

Chapter I Establish the Business Relationship

1. Requesting introduction to obtain business

Dear Mr. Jones:

We have been exporting cordless headphone for more than 12 years and are now desirous of opening connection with the most reliable firm in your country.

We shall be obliged therefore, if you will introduce us to any capable concerns that are interested in cordless headphone business.

As for our standing and activities, we are permitted to mention First Commercial Bank, Taipei, as a credit reference.

Any information with which you may favour us will be greatly appreciated and we earnest for your reply.

Sincerely

2. Asking for introduction of a possible agent

Dear Sirs:

We wish to sell our automatic copying machine in your country, and should like to be put in touch with a company or individual who would be willing to represent us.

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篇八 :商业信用条件下的应收账款管理

【摘要】应收账款是企业的一项重要流动资产,随着市场经济的进一步发展,企业应收账款数额普遍增多,加强对应收账款的管理成为企业经营活动中日益重要的内容。本文分析了应收账款存在的必要性,并进而列举了应收账款管理中存在的问题,最后提出了一些具体措施,以帮助企业搞好应收账款的管理。

【关键词】企业 应收账款 管理

一、企业产生应收账款的原因

应收账款是指企业因对外销售产品、材料、供应劳务及其他原因,应向购货单位或接受劳务的单位及其他单位收取的款项,包括应收销售款、其他应收款、应收票据等。

发生应收账款的原因主要有以下几个方面。

1、商业竞争。这是发生应收账款的主要原因。在社会主义市场经济的条件下,存在着激烈的商业竞争。竞争机制的作用迫使企业以各种手段扩大销售。除了依靠产品质量、价格、售后服务、广告等外,赊销也是扩大销售的手段之一。对于同等的产品价格、类似的质量水平、一样的售后服务,实行赊销的产品或商品的销售额将大于现金销售的产品或商品的销售额。这是因为顾客将从赊销中得到好处。出于扩大销售的竞争需要,企业不得不以赊销或其他优惠方式招揽顾客,于是就产生了应收账款。由竞争引起的应收账款,是一种商业信用。

2、销售和收款的时间差距。商品成交的时间和收到货款的时间常不一致,这也导致了应收账款。当然,现实生活中现金销售是很普遍的,特别是零售企业更常见。不过就一般批发和大量生产企业来讲,发货的时间和收到货款的时间往往不同,这是因为货款结算需要时间。结算手段越是落后,结算所需时间就越长,销售企业只能承认这种现实并承担由此引起的资金垫支。由于销售和收款的时间差而造成的应收账款,不属于商业信用,也不是应收账款的主要内容,本文不再对它进行深入讨论,而只论述属于商业信用的应收账款的管理。

3、减少库存,降低存货风险和管理开支的需要。企业持有产成品存货,要追加管理费、仓储费和保险费等支出;相反,企业持有应收账款,则无需上述支出。因此,当企业产成品存货较多时,一般都可采用较为优惠的信用条件进行赊销,把存货转化为应收账款,减少产成品存货,节约相关的开支。

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