那个能人帮我翻译以下摘要，明天要用啊，急急急！！！

This article has analyzed the receivable account funds management inevitability, namely the commercial competition and the sale receives money time difference, thus draws out to the receivable account funds management present situation and the question research, mainly is our country enterprise receivable account funds institute accounts for the current assets compared to significant, the account age gets older, the bad account ratio big, also the existence daily management imperfect, lacked controls, the mortgage selling on credit application in anticipation is insufficient and so on the management question. Then carries on the reason analysis to the main question from the enterprise internal control and the external environment two aspects, thus in order to solve our country enterprise receivable account funds each kind of problem and guarantees taking back which the enterprise receivable account funds maintains quality and quantity with the fund circulation turnover smoothly to c