Cases with slightly less serious acts of omission resulting from recklessness including the " hand in the till " type of evasion , failure to bring to account sales of scrap , and sheer gross negligence 个案中的纳税人由于鲁莽而漏报收入，犯事的严重程度较低，包括挪用营业入息、出售废料所得款额不入帐、或疏忽遗漏等。
Through analysis of credit cost curve model , we can get the best account sale account of an enterprise , and according to combination optimization method we can learn the weight of account sale . thus it can provide us the method to calculate the account sale limit of every customer on condition that the risk the enterprise faces is the lowest 通过信用成本曲线模型分析,我们可以得出企业整体的最佳赊销额,而借用组合优化的思想求得规模相当客户的赊销权重,从而提供了在企业整体风险最小的条件下,计算每个客户的赊销额的方法。
Credit risk management is subject concerning a large amount of fields , and with limitation of my capability and the length of this paper , i specialize in the control before enterprises ’ account sale which includes information investigations of the customers and their classification and how to ascertain the amount of account sale 企业信用风险管理是一个宏大的研究课题,由于能力和篇幅的限制,本文着重探讨了企业赊销前信用风险的控制,包括企业客户信息调查和客户分类以及赊销额度的确定两个方面。
Since the high price of engineering machinery , the working period by stages of engineering and the installment terms of payment , the most representative selling way of engineering machinery is account sale . therefore , the high receivables rate becomes a headache problem to many domestic and international enterprises and industries 工程机械行业最具有代表性的销售模式是赊销，这是由工程机械设备的高价格性、工程的分期性及工程款的分期性决定的；由此产生的工程机械生产厂商高应收账款率也一直是行业头痛的难题。
Financing selling - purchaser credit pushed by sellers , is a new selling method appeared in these year in china . to many chinese enterprises and industries , it is a fatal marketing method transform . this selling method has successfully solved the high receivables rate and account sale problem 融资销售? ?销售商推进的买方信贷，是我国近几年出现的新的营销方法，对我国许多企业和产业来说是一种重大的营销手段变革；融资销售有效地解决了企业赊销、高应收帐款率问题。
