Abstract: Based on the new "new curriculum standards for English，" the latest concept in English language teaching in primary schools， students should be properly cross-cultural awareness， foreign language teaching embodies the essence of intercultural This paper surveys the status of Chinese students learning English， pointing out the importance of education for language learning at the same time， there are also cultural interference， hindering language teaching， and reveals the close relationship between language and culture， respectively， showing the cultural interference， and cultural teaching on the importance of language teaching， focusing on analysis of English language teaching in primary schools on how to better foster cross-cultural awareness of the methods， Key words: Primary English; cultural differences; cross-cultural awareness; training
摘要： 在现代商品经济中，企业之间的商品交易大都是建立在商业信用基础上，以赊销方式实现的，赊销已被认定为是1种通用的交易形式，也是应收账款产生的直接原因。适度的应收账款，是企业适应市场竞争、扩大销售、节约存货资金占用和降低存货成本的需要。但过高比例的应收账款，导致销售收入的增长只能给企业带来账面利润，不能带来维持经营、扩大生产规模所必需的现金流入，使企业的营运能力和偿债能力下降。如何管理控制好应收账款，使企业尽量减少营运资金在应收账款上的呆滞和占用，从而提高企业的资金利用效率，减少企业经营风险，是企业财务管理的重要方面。关键词：应收账款、风险、衡量、防范 Abstract: In modern commodity economy， the trading of goods between enterprises are established on the basis of commercial credit in order to achieve credit and credit has been identified as one kinds of general-purpose kind of transaction as well as accounts receivable generated by direct Appropriate accounts receivable， is to adapt to market competition， the expansion of sales， capital stock savings and reduce inventory costs occupier's But the high percentage of accounts receivable， resulting in sales growth can only be brought to book profits of enterprises， can not bring about the maintenance of operations， to expand the production scale of the cash flows necessary to enable enterprises operating capacity and solvency of the How to control accounts receivable management to enable enterprises to minimize working capital in accounts receivable and sluggish on the occupiers， thereby enhancing the efficiency of the use of corporate funds， reduce business risk， is an important aspect of financial Keywords: accounts receivable， risks， measure， to prevent
