導讀：每次考試結束ACCA考官都會依據本次考試考生的總體體現(xiàn)狀況寫陳述，具體分析學生在答題過程中呈現(xiàn)的問題，總結學生在備考該門類時大概留意的事項，高頓網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.
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