導(dǎo)讀：每次考試結(jié)束ACCA考官都會(huì)依據(jù)本次考試考生的總體體現(xiàn)狀況寫(xiě)陳述，具體分析學(xué)生在答題過(guò)程中呈現(xiàn)的問(wèn)題，總結(jié)學(xué)生在備考該門(mén)類時(shí)大概留意的事項(xiàng)，高頓網(wǎng)校的小編為大家整理了F9考官陳述：
　    Question Two （d）
　　This question asked candidates to discuss the factors to be considered in formulating a trade receivables management policy. Many answers gained high marks and covered a number of key factors relating to credit analysis, credit control and receivables collection. Weaker answers failed to focus on receivables collection, discussing instead a range of working capital management topics such as working capital financing policy, the analysis of current assets, trade payables policy, inventory management policy and so on.
      高頓溫馨貼士：各位考生，如果您在學(xué)習(xí)中遇到任何疑問(wèn)，請(qǐng)登錄高頓部落ACCA論壇，隨時(shí)與廣大考生朋友們一起互動(dòng)交流！進(jìn)入論壇>>