谁能帮我翻译个段落

销售与收款循环一直是企业运作中非常重要的一个环节，随着市场经济的发展,社会竞争的加剧,企业为了扩大市场占有率和提高竞争能力,越来越多地运用赊销作为一种信用手段和营销策略,以达到增加资表积累.然而,赊销也会给企业带来较大的风险.目前市场的信用危机又使得企业间相互拖欠现象越来越严重,甚至已影响了企业经营的资金周转及其正常的经营活动.使企业销售不畅、应收账款一大堆、销售费用居高不下.企业为保证各项业务顺利有效地进行,保护资产的安全、完整,促进会计资料真实、合法,防止错误发生,需制定相应的内部业务流程和管理规定,即内鄙控制制度.建立健全企业内部会计控制制度有利于完善公司治理结构,建立现代企业制度,也有利于提高单位管理水平,降低经营风险,提高企业经济效益,保护单位资产的安全完整和会计信息的真实性。以宁波鑫龙空调器材有限公司为研究样本，通过对该公司销售与收款循环内部控制制度的分析，研究证实结果表明：销售与收款内部控制制度是由建立不相容职务分离制度、授权审批制度、销售与发货控制制度、收款控制制度以及监督检查制度五个部分组成。五个部分相互依存，相互影响。

Sales and payment cycle is very important in the enterprise operation, along with the development of market economy, social competition intensifies, enterprise in order to expand the market share and improving the competition ability, increasingly use credit as a credit means and marketing strategy to increase capital accumulation tables. However, credit will also bring greater risk. The current market credit crisis and make mutual default phenomenon is more and more serious, even has influenced business capital turnover and normal activities. Make the enterprise marketing, sales, accounts receivable a lot of high cost for each business enterprise, protect the smooth and effective safety and integrity of the assets, promote the accounting information authenticity, legality, prevent errors occur, to formulate the corresponding internal business process and management regulations, namely inside despise control system. Establish enterprise internal accounting control system to improve corporate governance structure, the establishment of a modern enterprise system, and also helps to improve the business unit management level, reduce the risks and improve the economic efficiency of enterprises to protect the safety and integrity of the assets and the accounting information authenticity. In ningbo xinlong air-conditioning equipment Co., LTD as research samples, through to the company sales and payment cycle of the internal control system analysis, research confirms results show that sales and payment of internal control system is established by incompatible duties separation system, system, sales and authorized examining and approving delivery control system, control system and the supervision and inspection of the collection system five parts. Five parts interdependence, mutual influence.

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