导读：每次考试结束ACCA考官都会依据本次考试考生的总体体现状况写陈述，具体分析学生在答题过程中呈现的问题，总结学生在备考该门类时大概留意的事项，高顿网校的小编为大家整理了F9考官陈述：
　    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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