一.商品赊销的特征 商品赊销是指商品销售出去而采取延期或分期收款的方式。它是在市场疲软、生意萧条、企业商品库存量大且结构不够合理,有问题商品较多的状况下而实行的一种营销策略。商品赊销具有极大的风险性,其特征:一是资金未能随商品的转移而回笼运转;二是货款回笼时间慢;三是货款安全系数低,在结算时间、付款额度上无法得到保障。 I. Characteristics of merchandise write-offs Merchandise write-offs refer to the way in which goods are sold out and deferred or collected in installments. It is a marketing strategy implemented under the conditions of weak market, depressed business, large amount of corporate goods in stock and unreasonable structure, and problematic goods. Commodity write-offs are extremely risky. Their characteristics are as follows: First, capital fails to go back and forth with the transfer of goods; second, slow withdrawal of goods; third, the safety factor of the goods is low, and cannot be guaranteed at the time of settlement and payment.