id	sid	tid	token	lemma	pos
fbem-2810	1	1	frontiers	frontier	NOUN
fbem-2810	1	2	in	in	ADP
fbem-2810	1	3	business	business	NOUN
fbem-2810	1	4	,	,	PUNCT
fbem-2810	1	5	economics	economic	NOUN
fbem-2810	1	6	and	and	CCONJ
fbem-2810	1	7	management	management	NOUN
fbem-2810	1	8	issn	issn	PROPN
fbem-2810	1	9	:	:	PUNCT
fbem-2810	1	10	2766	2766	NUM
fbem-2810	1	11	-	-	PUNCT
fbem-2810	1	12	824x	824x	NUM
fbem-2810	1	13	|	|	ADJ
fbem-2810	1	14	vol	vol	NOUN
fbem-2810	1	15	.	.	PROPN
fbem-2810	2	1	6	6	NUM
fbem-2810	2	2	,	,	PUNCT
fbem-2810	2	3	no	no	INTJ
fbem-2810	2	4	.	.	NOUN
fbem-2810	2	5	2	2	NUM
fbem-2810	2	6	,	,	PUNCT
fbem-2810	2	7	2022	2022	NUM
fbem-2810	2	8	74	74	NUM
fbem-2810	2	9	research	research	NOUN
fbem-2810	2	10	on	on	ADP
fbem-2810	2	11	the	the	DET
fbem-2810	2	12	working	work	VERB
fbem-2810	2	13	capital	capital	NOUN
fbem-2810	2	14	management	management	NOUN
fbem-2810	2	15	of	of	ADP
fbem-2810	2	16	scientific	scientific	ADJ
fbem-2810	2	17	research	research	NOUN
fbem-2810	2	18	and	and	CCONJ
fbem-2810	2	19	service	service	NOUN
fbem-2810	2	20	enterprises	enterprise	NOUN
fbem-2810	2	21	qixuan	qixuan	PROPN
fbem-2810	2	22	hao	hao	PROPN
fbem-2810	2	23	school	school	PROPN
fbem-2810	2	24	of	of	ADP
fbem-2810	2	25	management	management	NOUN
fbem-2810	2	26	,	,	PUNCT
fbem-2810	2	27	xi’an	xi’an	PROPN
fbem-2810	2	28	polytechnic	polytechnic	PROPN
fbem-2810	2	29	university	university	PROPN
fbem-2810	2	30	,	,	PUNCT
fbem-2810	2	31	xi’an	xi’an	PROPN
fbem-2810	2	32	,	,	PUNCT
fbem-2810	2	33	shaanxi	shaanxi	PROPN
fbem-2810	2	34	,	,	PUNCT
fbem-2810	2	35	china	china	PROPN
fbem-2810	2	36	abstract	abstract	PROPN
fbem-2810	2	37	:	:	PUNCT
fbem-2810	2	38	as	as	SCONJ
fbem-2810	2	39	the	the	DET
fbem-2810	2	40	development	development	NOUN
fbem-2810	2	41	of	of	ADP
fbem-2810	2	42	china	china	PROPN
fbem-2810	2	43	's	's	PART
fbem-2810	2	44	research	research	NOUN
fbem-2810	2	45	service	service	NOUN
fbem-2810	2	46	enterprises	enterprise	NOUN
fbem-2810	2	47	gradually	gradually	ADV
fbem-2810	2	48	comes	come	VERB
fbem-2810	2	49	into	into	ADP
fbem-2810	2	50	the	the	DET
fbem-2810	2	51	right	right	ADJ
fbem-2810	2	52	track	track	NOUN
fbem-2810	2	53	,	,	PUNCT
fbem-2810	2	54	the	the	DET
fbem-2810	2	55	issue	issue	NOUN
fbem-2810	2	56	of	of	ADP
fbem-2810	2	57	enterprise	enterprise	NOUN
fbem-2810	2	58	working	work	VERB
fbem-2810	2	59	capital	capital	NOUN
fbem-2810	2	60	management	management	NOUN
fbem-2810	2	61	has	have	AUX
fbem-2810	2	62	been	be	AUX
fbem-2810	2	63	paid	pay	VERB
fbem-2810	2	64	more	more	ADJ
fbem-2810	2	65	and	and	CCONJ
fbem-2810	2	66	more	more	ADJ
fbem-2810	2	67	attention	attention	NOUN
fbem-2810	2	68	by	by	ADP
fbem-2810	2	69	company	company	NOUN
fbem-2810	2	70	managers	manager	NOUN
fbem-2810	2	71	.	.	PUNCT
fbem-2810	3	1	by	by	ADP
fbem-2810	3	2	understanding	understand	VERB
fbem-2810	3	3	the	the	DET
fbem-2810	3	4	concept	concept	NOUN
fbem-2810	3	5	of	of	ADP
fbem-2810	3	6	working	work	VERB
fbem-2810	3	7	capital	capital	NOUN
fbem-2810	3	8	,	,	PUNCT
fbem-2810	3	9	the	the	DET
fbem-2810	3	10	concept	concept	NOUN
fbem-2810	3	11	of	of	ADP
fbem-2810	3	12	working	work	VERB
fbem-2810	3	13	capital	capital	NOUN
fbem-2810	3	14	management	management	NOUN
fbem-2810	3	15	and	and	CCONJ
fbem-2810	3	16	the	the	DET
fbem-2810	3	17	specific	specific	ADJ
fbem-2810	3	18	classification	classification	NOUN
fbem-2810	3	19	of	of	ADP
fbem-2810	3	20	working	work	VERB
fbem-2810	3	21	capital	capital	NOUN
fbem-2810	3	22	management	management	NOUN
fbem-2810	3	23	,	,	PUNCT
fbem-2810	3	24	the	the	DET
fbem-2810	3	25	existing	exist	VERB
fbem-2810	3	26	problems	problem	NOUN
fbem-2810	3	27	of	of	ADP
fbem-2810	3	28	working	work	VERB
fbem-2810	3	29	capital	capital	NOUN
fbem-2810	3	30	management	management	NOUN
fbem-2810	3	31	of	of	ADP
fbem-2810	3	32	this	this	DET
fbem-2810	3	33	type	type	NOUN
fbem-2810	3	34	of	of	ADP
fbem-2810	3	35	enterprises	enterprise	NOUN
fbem-2810	3	36	are	be	AUX
fbem-2810	3	37	sorted	sort	VERB
fbem-2810	3	38	out	out	ADV
fbem-2810	3	39	,	,	PUNCT
fbem-2810	3	40	and	and	CCONJ
fbem-2810	3	41	the	the	DET
fbem-2810	3	42	relevant	relevant	ADJ
fbem-2810	3	43	countermeasures	countermeasure	NOUN
fbem-2810	3	44	are	be	AUX
fbem-2810	3	45	proposed	propose	VERB
fbem-2810	3	46	according	accord	VERB
fbem-2810	3	47	to	to	ADP
fbem-2810	3	48	the	the	DET
fbem-2810	3	49	unique	unique	ADJ
fbem-2810	3	50	working	work	VERB
fbem-2810	3	51	capital	capital	NOUN
fbem-2810	3	52	management	management	NOUN
fbem-2810	3	53	problems	problem	NOUN
fbem-2810	3	54	of	of	ADP
fbem-2810	3	55	this	this	DET
fbem-2810	3	56	type	type	NOUN
fbem-2810	3	57	to	to	PART
fbem-2810	3	58	help	help	VERB
fbem-2810	3	59	the	the	DET
fbem-2810	3	60	same	same	ADJ
fbem-2810	3	61	type	type	NOUN
fbem-2810	3	62	of	of	ADP
fbem-2810	3	63	enterprises	enterprise	NOUN
fbem-2810	3	64	to	to	PART
fbem-2810	3	65	find	find	VERB
fbem-2810	3	66	out	out	ADP
fbem-2810	3	67	their	their	PRON
fbem-2810	3	68	own	own	ADJ
fbem-2810	3	69	problems	problem	NOUN
fbem-2810	3	70	and	and	CCONJ
fbem-2810	3	71	correct	correct	VERB
fbem-2810	3	72	them	they	PRON
fbem-2810	3	73	,	,	PUNCT
fbem-2810	3	74	so	so	SCONJ
fbem-2810	3	75	as	as	SCONJ
fbem-2810	3	76	to	to	PART
fbem-2810	3	77	promote	promote	VERB
fbem-2810	3	78	the	the	DET
fbem-2810	3	79	stable	stable	ADJ
fbem-2810	3	80	and	and	CCONJ
fbem-2810	3	81	orderly	orderly	ADJ
fbem-2810	3	82	development	development	NOUN
fbem-2810	3	83	of	of	ADP
fbem-2810	3	84	enterprises	enterprise	NOUN
fbem-2810	3	85	.	.	PUNCT
fbem-2810	4	1	this	this	PRON
fbem-2810	4	2	will	will	AUX
fbem-2810	4	3	help	help	VERB
fbem-2810	4	4	enterprises	enterprise	NOUN
fbem-2810	4	5	of	of	ADP
fbem-2810	4	6	the	the	DET
fbem-2810	4	7	same	same	ADJ
fbem-2810	4	8	type	type	NOUN
fbem-2810	4	9	to	to	PART
fbem-2810	4	10	identify	identify	VERB
fbem-2810	4	11	and	and	CCONJ
fbem-2810	4	12	correct	correct	VERB
fbem-2810	4	13	their	their	PRON
fbem-2810	4	14	own	own	ADJ
fbem-2810	4	15	problems	problem	NOUN
fbem-2810	4	16	and	and	CCONJ
fbem-2810	4	17	promote	promote	VERB
fbem-2810	4	18	their	their	PRON
fbem-2810	4	19	stable	stable	ADJ
fbem-2810	4	20	and	and	CCONJ
fbem-2810	4	21	orderly	orderly	ADJ
fbem-2810	4	22	development	development	NOUN
fbem-2810	4	23	.	.	PUNCT
fbem-2810	5	1	keywords	keyword	NOUN
fbem-2810	5	2	:	:	PUNCT
fbem-2810	5	3	working	work	VERB
fbem-2810	5	4	capital	capital	NOUN
fbem-2810	5	5	management	management	NOUN
fbem-2810	5	6	,	,	PUNCT
fbem-2810	5	7	research	research	NOUN
fbem-2810	5	8	services	service	NOUN
fbem-2810	5	9	,	,	PUNCT
fbem-2810	5	10	financial	financial	ADJ
fbem-2810	5	11	management	management	NOUN
fbem-2810	5	12	.	.	PUNCT
fbem-2810	6	1	1	1	X
fbem-2810	6	2	.	.	X
fbem-2810	6	3	introduction	introduction	NOUN
fbem-2810	6	4	working	work	VERB
fbem-2810	6	5	capital	capital	NOUN
fbem-2810	6	6	management	management	NOUN
fbem-2810	6	7	is	be	AUX
fbem-2810	6	8	an	an	DET
fbem-2810	6	9	essential	essential	ADJ
fbem-2810	6	10	part	part	NOUN
fbem-2810	6	11	of	of	ADP
fbem-2810	6	12	any	any	DET
fbem-2810	6	13	enterprise	enterprise	NOUN
fbem-2810	6	14	's	's	PART
fbem-2810	6	15	operation	operation	NOUN
fbem-2810	6	16	,	,	PUNCT
fbem-2810	6	17	and	and	CCONJ
fbem-2810	6	18	it	it	PRON
fbem-2810	6	19	takes	take	VERB
fbem-2810	6	20	up	up	ADP
fbem-2810	6	21	a	a	DET
fbem-2810	6	22	lot	lot	NOUN
fbem-2810	6	23	of	of	ADP
fbem-2810	6	24	energy	energy	NOUN
fbem-2810	6	25	of	of	ADP
fbem-2810	6	26	the	the	DET
fbem-2810	6	27	financial	financial	ADJ
fbem-2810	6	28	management	management	NOUN
fbem-2810	6	29	staff	staff	NOUN
fbem-2810	6	30	.	.	PUNCT
fbem-2810	7	1	working	work	VERB
fbem-2810	7	2	capital	capital	NOUN
fbem-2810	7	3	is	be	AUX
fbem-2810	7	4	indispensable	indispensable	ADJ
fbem-2810	7	5	to	to	ADP
fbem-2810	7	6	the	the	DET
fbem-2810	7	7	daily	daily	ADJ
fbem-2810	7	8	operation	operation	NOUN
fbem-2810	7	9	of	of	ADP
fbem-2810	7	10	enterprises	enterprise	NOUN
fbem-2810	7	11	,	,	PUNCT
fbem-2810	7	12	so	so	ADV
fbem-2810	7	13	how	how	SCONJ
fbem-2810	7	14	to	to	PART
fbem-2810	7	15	manage	manage	VERB
fbem-2810	7	16	working	work	VERB
fbem-2810	7	17	capital	capital	NOUN
fbem-2810	7	18	reasonably	reasonably	ADV
fbem-2810	7	19	is	be	AUX
fbem-2810	7	20	a	a	DET
fbem-2810	7	21	problem	problem	NOUN
fbem-2810	7	22	that	that	SCONJ
fbem-2810	7	23	every	every	DET
fbem-2810	7	24	enterprise	enterprise	NOUN
fbem-2810	7	25	is	be	AUX
fbem-2810	7	26	facing	face	VERB
fbem-2810	7	27	all	all	DET
fbem-2810	7	28	the	the	DET
fbem-2810	7	29	time	time	NOUN
fbem-2810	7	30	.	.	PUNCT
fbem-2810	8	1	according	accord	VERB
fbem-2810	8	2	to	to	ADP
fbem-2810	8	3	the	the	DET
fbem-2810	8	4	survey	survey	NOUN
fbem-2810	8	5	,	,	PUNCT
fbem-2810	8	6	the	the	DET
fbem-2810	8	7	finance	finance	NOUN
fbem-2810	8	8	personnel	personnel	NOUN
fbem-2810	8	9	of	of	ADP
fbem-2810	8	10	a	a	DET
fbem-2810	8	11	company	company	NOUN
fbem-2810	8	12	usually	usually	ADV
fbem-2810	8	13	devote	devote	VERB
fbem-2810	8	14	60	60	NUM
fbem-2810	8	15	%	%	NOUN
fbem-2810	8	16	of	of	ADP
fbem-2810	8	17	their	their	PRON
fbem-2810	8	18	time	time	NOUN
fbem-2810	8	19	to	to	ADP
fbem-2810	8	20	working	work	VERB
fbem-2810	8	21	capital	capital	NOUN
fbem-2810	8	22	management	management	NOUN
fbem-2810	8	23	,	,	PUNCT
fbem-2810	8	24	which	which	PRON
fbem-2810	8	25	shows	show	VERB
fbem-2810	8	26	that	that	SCONJ
fbem-2810	8	27	enterprises	enterprise	NOUN
fbem-2810	8	28	attach	attach	VERB
fbem-2810	8	29	great	great	ADJ
fbem-2810	8	30	importance	importance	NOUN
fbem-2810	8	31	to	to	ADP
fbem-2810	8	32	working	working	NOUN
fbem-2810	8	33	capital	capital	NOUN
fbem-2810	8	34	,	,	PUNCT
fbem-2810	8	35	and	and	CCONJ
fbem-2810	8	36	also	also	ADV
fbem-2810	8	37	reflects	reflect	VERB
fbem-2810	8	38	from	from	ADP
fbem-2810	8	39	the	the	DET
fbem-2810	8	40	side	side	NOUN
fbem-2810	8	41	that	that	PRON
fbem-2810	8	42	the	the	DET
fbem-2810	8	43	management	management	NOUN
fbem-2810	8	44	of	of	ADP
fbem-2810	8	45	working	work	VERB
fbem-2810	8	46	capital	capital	NOUN
fbem-2810	8	47	has	have	VERB
fbem-2810	8	48	an	an	DET
fbem-2810	8	49	important	important	ADJ
fbem-2810	8	50	impact	impact	NOUN
fbem-2810	8	51	on	on	ADP
fbem-2810	8	52	the	the	DET
fbem-2810	8	53	financial	financial	ADJ
fbem-2810	8	54	performance	performance	NOUN
fbem-2810	8	55	of	of	ADP
fbem-2810	8	56	enterprises	enterprise	NOUN
fbem-2810	8	57	.	.	PUNCT
fbem-2810	9	1	at	at	ADP
fbem-2810	9	2	present	present	ADJ
fbem-2810	9	3	,	,	PUNCT
fbem-2810	9	4	chinese	chinese	ADJ
fbem-2810	9	5	scholars	scholar	NOUN
fbem-2810	9	6	classify	classify	VERB
fbem-2810	9	7	and	and	CCONJ
fbem-2810	9	8	study	study	VERB
fbem-2810	9	9	working	work	VERB
fbem-2810	9	10	capital	capital	NOUN
fbem-2810	9	11	management	management	NOUN
fbem-2810	9	12	according	accord	VERB
fbem-2810	9	13	to	to	ADP
fbem-2810	9	14	different	different	ADJ
fbem-2810	9	15	research	research	NOUN
fbem-2810	9	16	directions	direction	NOUN
fbem-2810	9	17	.	.	PUNCT
fbem-2810	10	1	yu	yu	PRON
fbem-2810	11	1	[	[	X
fbem-2810	11	2	1	1	NUM
fbem-2810	11	3	]	]	PUNCT
fbem-2810	11	4	(	(	PUNCT
fbem-2810	11	5	2018	2018	NUM
fbem-2810	11	6	)	)	PUNCT
fbem-2810	11	7	finds	find	VERB
fbem-2810	11	8	the	the	DET
fbem-2810	11	9	problems	problem	NOUN
fbem-2810	11	10	of	of	ADP
fbem-2810	11	11	enterprise	enterprise	NOUN
fbem-2810	11	12	working	work	VERB
fbem-2810	11	13	capital	capital	NOUN
fbem-2810	11	14	management	management	NOUN
fbem-2810	11	15	through	through	ADP
fbem-2810	11	16	the	the	DET
fbem-2810	11	17	channel	channel	NOUN
fbem-2810	11	18	management	management	NOUN
fbem-2810	11	19	of	of	ADP
fbem-2810	11	20	working	work	VERB
fbem-2810	11	21	capital	capital	NOUN
fbem-2810	11	22	and	and	CCONJ
fbem-2810	11	23	proposes	propose	VERB
fbem-2810	11	24	countermeasures	countermeasure	NOUN
fbem-2810	11	25	;	;	PUNCT
fbem-2810	11	26	zihan	zihan	NOUN
fbem-2810	11	27	zhang	zhang	PROPN
fbem-2810	12	1	[	[	X
fbem-2810	12	2	2](2020	2](2020	NUM
fbem-2810	12	3	)	)	PUNCT
fbem-2810	12	4	analyzes	analyze	VERB
fbem-2810	12	5	the	the	DET
fbem-2810	12	6	problems	problem	NOUN
fbem-2810	12	7	of	of	ADP
fbem-2810	12	8	enterprise	enterprise	NOUN
fbem-2810	12	9	working	work	VERB
fbem-2810	12	10	capital	capital	NOUN
fbem-2810	12	11	management	management	NOUN
fbem-2810	12	12	based	base	VERB
fbem-2810	12	13	on	on	ADP
fbem-2810	12	14	the	the	DET
fbem-2810	12	15	principle	principle	NOUN
fbem-2810	12	16	of	of	ADP
fbem-2810	12	17	management	management	NOUN
fbem-2810	12	18	;	;	PUNCT
fbem-2810	12	19	lihua	lihua	PROPN
fbem-2810	12	20	liu	liu	PROPN
fbem-2810	13	1	[	[	X
fbem-2810	13	2	3](2021	3](2021	NUM
fbem-2810	13	3	)	)	PUNCT
fbem-2810	13	4	discusses	discuss	VERB
fbem-2810	13	5	the	the	DET
fbem-2810	13	6	problems	problem	NOUN
fbem-2810	13	7	of	of	ADP
fbem-2810	13	8	working	work	VERB
fbem-2810	13	9	capital	capital	NOUN
fbem-2810	13	10	management	management	NOUN
fbem-2810	13	11	from	from	ADP
fbem-2810	13	12	the	the	DET
fbem-2810	13	13	perspective	perspective	NOUN
fbem-2810	13	14	of	of	ADP
fbem-2810	13	15	"	"	PUNCT
fbem-2810	13	16	industry	industry	NOUN
fbem-2810	13	17	and	and	CCONJ
fbem-2810	13	18	finance	finance	NOUN
fbem-2810	13	19	"	"	PUNCT
fbem-2810	13	20	.	.	PUNCT
fbem-2810	14	1	the	the	DET
fbem-2810	14	2	application	application	NOUN
fbem-2810	14	3	of	of	ADP
fbem-2810	14	4	working	work	VERB
fbem-2810	14	5	capital	capital	NOUN
fbem-2810	14	6	is	be	AUX
fbem-2810	14	7	indispensable	indispensable	ADJ
fbem-2810	14	8	for	for	ADP
fbem-2810	14	9	any	any	DET
fbem-2810	14	10	enterprise	enterprise	NOUN
fbem-2810	14	11	from	from	ADP
fbem-2810	14	12	procurement	procurement	NOUN
fbem-2810	14	13	,	,	PUNCT
fbem-2810	14	14	production	production	NOUN
fbem-2810	14	15	,	,	PUNCT
fbem-2810	14	16	operation	operation	NOUN
fbem-2810	14	17	,	,	PUNCT
fbem-2810	14	18	sales	sale	NOUN
fbem-2810	14	19	and	and	CCONJ
fbem-2810	14	20	other	other	ADJ
fbem-2810	14	21	aspects	aspect	NOUN
fbem-2810	14	22	.	.	PUNCT
fbem-2810	15	1	effective	effective	ADJ
fbem-2810	15	2	working	work	VERB
fbem-2810	15	3	capital	capital	NOUN
fbem-2810	15	4	management	management	NOUN
fbem-2810	15	5	is	be	AUX
fbem-2810	15	6	conducive	conducive	ADJ
fbem-2810	15	7	to	to	ADP
fbem-2810	15	8	improving	improve	VERB
fbem-2810	15	9	the	the	DET
fbem-2810	15	10	flow	flow	NOUN
fbem-2810	15	11	cycle	cycle	NOUN
fbem-2810	15	12	of	of	ADP
fbem-2810	15	13	enterprise	enterprise	NOUN
fbem-2810	15	14	assets	asset	NOUN
fbem-2810	15	15	,	,	PUNCT
fbem-2810	15	16	improving	improve	VERB
fbem-2810	15	17	the	the	DET
fbem-2810	15	18	financial	financial	ADJ
fbem-2810	15	19	performance	performance	NOUN
fbem-2810	15	20	of	of	ADP
fbem-2810	15	21	enterprises	enterprise	NOUN
fbem-2810	15	22	,	,	PUNCT
fbem-2810	15	23	and	and	CCONJ
fbem-2810	15	24	thus	thus	ADV
fbem-2810	15	25	maximizing	maximize	VERB
fbem-2810	15	26	the	the	DET
fbem-2810	15	27	interests	interest	NOUN
fbem-2810	15	28	of	of	ADP
fbem-2810	15	29	enterprises	enterprise	NOUN
fbem-2810	15	30	.	.	PUNCT
fbem-2810	16	1	2	2	X
fbem-2810	16	2	.	.	X
fbem-2810	16	3	working	work	VERB
fbem-2810	16	4	capital	capital	NOUN
fbem-2810	16	5	concept	concept	NOUN
fbem-2810	16	6	and	and	CCONJ
fbem-2810	16	7	working	working	NOUN
fbem-2810	16	8	capital	capital	NOUN
fbem-2810	16	9	management	management	NOUN
fbem-2810	16	10	concept	concept	NOUN
fbem-2810	16	11	2.1	2.1	NUM
fbem-2810	16	12	.	.	PUNCT
fbem-2810	17	1	working	work	VERB
fbem-2810	17	2	capital	capital	NOUN
fbem-2810	17	3	working	working	NOUN
fbem-2810	17	4	capital	capital	NOUN
fbem-2810	17	5	,	,	PUNCT
fbem-2810	17	6	also	also	ADV
fbem-2810	17	7	known	know	VERB
fbem-2810	17	8	as	as	ADP
fbem-2810	17	9	working	working	NOUN
fbem-2810	17	10	capital	capital	NOUN
fbem-2810	17	11	,	,	PUNCT
fbem-2810	17	12	consists	consist	VERB
fbem-2810	17	13	of	of	ADP
fbem-2810	17	14	current	current	ADJ
fbem-2810	17	15	assets	asset	NOUN
fbem-2810	17	16	and	and	CCONJ
fbem-2810	17	17	current	current	ADJ
fbem-2810	17	18	liabilities	liability	NOUN
fbem-2810	17	19	.	.	PUNCT
fbem-2810	18	1	working	work	VERB
fbem-2810	18	2	capital	capital	NOUN
fbem-2810	18	3	is	be	AUX
fbem-2810	18	4	used	use	VERB
fbem-2810	18	5	in	in	ADP
fbem-2810	18	6	the	the	DET
fbem-2810	18	7	daily	daily	ADJ
fbem-2810	18	8	operation	operation	NOUN
fbem-2810	18	9	and	and	CCONJ
fbem-2810	18	10	management	management	NOUN
fbem-2810	18	11	activities	activity	NOUN
fbem-2810	18	12	of	of	ADP
fbem-2810	18	13	the	the	DET
fbem-2810	18	14	enterprise	enterprise	NOUN
fbem-2810	18	15	,	,	PUNCT
fbem-2810	18	16	so	so	CCONJ
fbem-2810	18	17	it	it	PRON
fbem-2810	18	18	exists	exist	VERB
fbem-2810	18	19	in	in	ADP
fbem-2810	18	20	all	all	DET
fbem-2810	18	21	aspects	aspect	NOUN
fbem-2810	18	22	of	of	ADP
fbem-2810	18	23	the	the	DET
fbem-2810	18	24	enterprise	enterprise	NOUN
fbem-2810	18	25	,	,	PUNCT
fbem-2810	18	26	whether	whether	SCONJ
fbem-2810	18	27	in	in	ADP
fbem-2810	18	28	purchasing	purchase	VERB
fbem-2810	18	29	activities	activity	NOUN
fbem-2810	18	30	or	or	CCONJ
fbem-2810	18	31	sales	sale	NOUN
fbem-2810	18	32	activities	activity	NOUN
fbem-2810	18	33	.	.	PUNCT
fbem-2810	19	1	traditionally	traditionally	ADV
fbem-2810	19	2	,	,	PUNCT
fbem-2810	19	3	working	work	VERB
fbem-2810	19	4	capital	capital	NOUN
fbem-2810	19	5	is	be	AUX
fbem-2810	19	6	divided	divide	VERB
fbem-2810	19	7	into	into	ADP
fbem-2810	19	8	a	a	DET
fbem-2810	19	9	narrow	narrow	ADJ
fbem-2810	19	10	sense	sense	NOUN
fbem-2810	19	11	and	and	CCONJ
fbem-2810	19	12	a	a	DET
fbem-2810	19	13	broad	broad	ADJ
fbem-2810	19	14	sense	sense	NOUN
fbem-2810	19	15	.	.	PUNCT
fbem-2810	20	1	working	work	VERB
fbem-2810	20	2	capital	capital	NOUN
fbem-2810	20	3	in	in	ADP
fbem-2810	20	4	the	the	DET
fbem-2810	20	5	broad	broad	ADJ
fbem-2810	20	6	sense	sense	NOUN
fbem-2810	20	7	represents	represent	VERB
fbem-2810	20	8	a	a	DET
fbem-2810	20	9	specific	specific	ADJ
fbem-2810	20	10	concept	concept	NOUN
fbem-2810	20	11	and	and	CCONJ
fbem-2810	20	12	refers	refer	VERB
fbem-2810	20	13	to	to	ADP
fbem-2810	20	14	the	the	DET
fbem-2810	20	15	sum	sum	NOUN
fbem-2810	20	16	of	of	ADP
fbem-2810	20	17	all	all	DET
fbem-2810	20	18	current	current	ADJ
fbem-2810	20	19	assets	asset	NOUN
fbem-2810	20	20	of	of	ADP
fbem-2810	20	21	an	an	DET
fbem-2810	20	22	enterprise	enterprise	NOUN
fbem-2810	20	23	.	.	PUNCT
fbem-2810	21	1	it	it	PRON
fbem-2810	21	2	roughly	roughly	ADV
fbem-2810	21	3	includes	include	VERB
fbem-2810	21	4	the	the	DET
fbem-2810	21	5	cash	cash	NOUN
fbem-2810	21	6	used	use	VERB
fbem-2810	21	7	by	by	ADP
fbem-2810	21	8	the	the	DET
fbem-2810	21	9	enterprise	enterprise	NOUN
fbem-2810	21	10	on	on	ADP
fbem-2810	21	11	a	a	DET
fbem-2810	21	12	daily	daily	ADJ
fbem-2810	21	13	basis	basis	NOUN
fbem-2810	21	14	,	,	PUNCT
fbem-2810	21	15	the	the	DET
fbem-2810	21	16	accounts	account	NOUN
fbem-2810	21	17	receivable	receivable	ADJ
fbem-2810	21	18	and	and	CCONJ
fbem-2810	21	19	accounts	account	VERB
fbem-2810	21	20	payable	payable	ADJ
fbem-2810	21	21	generated	generate	VERB
fbem-2810	21	22	in	in	ADP
fbem-2810	21	23	the	the	DET
fbem-2810	21	24	course	course	NOUN
fbem-2810	21	25	of	of	ADP
fbem-2810	21	26	business	business	NOUN
fbem-2810	21	27	activities	activity	NOUN
fbem-2810	21	28	,	,	PUNCT
fbem-2810	21	29	the	the	DET
fbem-2810	21	30	enterprise	enterprise	NOUN
fbem-2810	21	31	's	's	PART
fbem-2810	21	32	inventory	inventory	NOUN
fbem-2810	21	33	,	,	PUNCT
fbem-2810	21	34	etc	etc	X
fbem-2810	21	35	.	.	X
fbem-2810	22	1	the	the	DET
fbem-2810	22	2	above	above	ADV
fbem-2810	22	3	-	-	PUNCT
fbem-2810	22	4	mentioned	mention	VERB
fbem-2810	22	5	enterprises	enterprise	NOUN
fbem-2810	22	6	'	'	PART
fbem-2810	22	7	current	current	ADJ
fbem-2810	22	8	assets	asset	NOUN
fbem-2810	22	9	have	have	VERB
fbem-2810	22	10	the	the	DET
fbem-2810	22	11	common	common	ADJ
fbem-2810	22	12	feature	feature	NOUN
fbem-2810	22	13	that	that	SCONJ
fbem-2810	22	14	they	they	PRON
fbem-2810	22	15	can	can	AUX
fbem-2810	22	16	be	be	AUX
fbem-2810	22	17	realized	realize	VERB
fbem-2810	22	18	within	within	ADP
fbem-2810	22	19	one	one	NUM
fbem-2810	22	20	business	business	NOUN
fbem-2810	22	21	activity	activity	NOUN
fbem-2810	22	22	cycle	cycle	NOUN
fbem-2810	22	23	.	.	PUNCT
fbem-2810	23	1	working	work	VERB
fbem-2810	23	2	capital	capital	NOUN
fbem-2810	23	3	in	in	ADP
fbem-2810	23	4	a	a	DET
fbem-2810	23	5	narrow	narrow	ADJ
fbem-2810	23	6	sense	sense	NOUN
fbem-2810	23	7	,	,	PUNCT
fbem-2810	23	8	also	also	ADV
fbem-2810	23	9	known	know	VERB
fbem-2810	23	10	as	as	ADP
fbem-2810	23	11	net	net	ADJ
fbem-2810	23	12	working	working	NOUN
fbem-2810	23	13	capital	capital	NOUN
fbem-2810	23	14	,	,	PUNCT
fbem-2810	23	15	is	be	AUX
fbem-2810	23	16	a	a	DET
fbem-2810	23	17	more	more	ADV
fbem-2810	23	18	abstract	abstract	ADJ
fbem-2810	23	19	concept	concept	NOUN
fbem-2810	23	20	,	,	PUNCT
fbem-2810	23	21	that	that	ADV
fbem-2810	23	22	is	is	ADV
fbem-2810	23	23	,	,	PUNCT
fbem-2810	23	24	working	working	NOUN
fbem-2810	23	25	capital	capital	NOUN
fbem-2810	23	26	is	be	AUX
fbem-2810	23	27	the	the	DET
fbem-2810	23	28	difference	difference	NOUN
fbem-2810	23	29	between	between	ADP
fbem-2810	23	30	current	current	ADJ
fbem-2810	23	31	assets	asset	NOUN
fbem-2810	23	32	minus	minus	ADP
fbem-2810	23	33	current	current	ADJ
fbem-2810	23	34	liabilities	liability	NOUN
fbem-2810	23	35	.	.	PUNCT
fbem-2810	24	1	it	it	PRON
fbem-2810	24	2	is	be	AUX
fbem-2810	24	3	not	not	PART
fbem-2810	24	4	just	just	ADV
fbem-2810	24	5	a	a	DET
fbem-2810	24	6	specific	specific	ADJ
fbem-2810	24	7	value	value	NOUN
fbem-2810	24	8	of	of	ADP
fbem-2810	24	9	an	an	DET
fbem-2810	24	10	asset	asset	NOUN
fbem-2810	24	11	,	,	PUNCT
fbem-2810	24	12	but	but	CCONJ
fbem-2810	24	13	a	a	DET
fbem-2810	24	14	difference	difference	NOUN
fbem-2810	24	15	from	from	ADP
fbem-2810	24	16	which	which	PRON
fbem-2810	24	17	the	the	DET
fbem-2810	24	18	relevant	relevant	ADJ
fbem-2810	24	19	capacity	capacity	NOUN
fbem-2810	24	20	of	of	ADP
fbem-2810	24	21	the	the	DET
fbem-2810	24	22	enterprise	enterprise	NOUN
fbem-2810	24	23	is	be	AUX
fbem-2810	24	24	measured	measure	VERB
fbem-2810	24	25	.	.	PUNCT
fbem-2810	25	1	if	if	SCONJ
fbem-2810	25	2	the	the	DET
fbem-2810	25	3	difference	difference	NOUN
fbem-2810	25	4	of	of	ADP
fbem-2810	25	5	current	current	ADJ
fbem-2810	25	6	assets	asset	NOUN
fbem-2810	25	7	minus	minus	ADP
fbem-2810	25	8	current	current	ADJ
fbem-2810	25	9	liabilities	liability	NOUN
fbem-2810	25	10	is	be	AUX
fbem-2810	25	11	greater	great	ADJ
fbem-2810	25	12	than	than	ADP
fbem-2810	25	13	0	0	NUM
fbem-2810	25	14	,	,	PUNCT
fbem-2810	25	15	it	it	PRON
fbem-2810	25	16	proves	prove	VERB
fbem-2810	25	17	that	that	SCONJ
fbem-2810	25	18	the	the	DET
fbem-2810	25	19	enterprise	enterprise	NOUN
fbem-2810	25	20	has	have	VERB
fbem-2810	25	21	a	a	DET
fbem-2810	25	22	strong	strong	ADJ
fbem-2810	25	23	short	short	ADJ
fbem-2810	25	24	-	-	PUNCT
fbem-2810	25	25	term	term	NOUN
fbem-2810	25	26	solvency	solvency	NOUN
fbem-2810	25	27	;	;	PUNCT
fbem-2810	25	28	conversely	conversely	ADV
fbem-2810	25	29	,	,	PUNCT
fbem-2810	25	30	if	if	SCONJ
fbem-2810	25	31	the	the	DET
fbem-2810	25	32	calculated	calculate	VERB
fbem-2810	25	33	difference	difference	NOUN
fbem-2810	25	34	is	be	AUX
fbem-2810	25	35	less	less	ADJ
fbem-2810	25	36	than	than	ADP
fbem-2810	25	37	0	0	NUM
fbem-2810	25	38	,	,	PUNCT
fbem-2810	25	39	it	it	PRON
fbem-2810	25	40	proves	prove	VERB
fbem-2810	25	41	that	that	SCONJ
fbem-2810	25	42	the	the	DET
fbem-2810	25	43	enterprise	enterprise	NOUN
fbem-2810	25	44	has	have	VERB
fbem-2810	25	45	a	a	DET
fbem-2810	25	46	poor	poor	ADJ
fbem-2810	25	47	short	short	ADJ
fbem-2810	25	48	-	-	PUNCT
fbem-2810	25	49	term	term	NOUN
fbem-2810	25	50	solvency	solvency	NOUN
fbem-2810	25	51	.	.	PUNCT
fbem-2810	26	1	2.2	2.2	NUM
fbem-2810	26	2	.	.	PUNCT
fbem-2810	26	3	working	work	VERB
fbem-2810	26	4	capital	capital	NOUN
fbem-2810	26	5	management	management	NOUN
fbem-2810	26	6	working	work	VERB
fbem-2810	26	7	capital	capital	NOUN
fbem-2810	26	8	management	management	NOUN
fbem-2810	26	9	also	also	ADV
fbem-2810	26	10	plays	play	VERB
fbem-2810	26	11	an	an	DET
fbem-2810	26	12	important	important	ADJ
fbem-2810	26	13	role	role	NOUN
fbem-2810	26	14	in	in	ADP
fbem-2810	26	15	the	the	DET
fbem-2810	26	16	daily	daily	ADJ
fbem-2810	26	17	financial	financial	ADJ
fbem-2810	26	18	management	management	NOUN
fbem-2810	26	19	activities	activity	NOUN
fbem-2810	26	20	of	of	ADP
fbem-2810	26	21	enterprises	enterprise	NOUN
fbem-2810	26	22	.	.	PUNCT
fbem-2810	27	1	from	from	ADP
fbem-2810	27	2	the	the	DET
fbem-2810	27	3	broad	broad	ADJ
fbem-2810	27	4	concept	concept	NOUN
fbem-2810	27	5	of	of	ADP
fbem-2810	27	6	working	working	NOUN
fbem-2810	27	7	capital	capital	NOUN
fbem-2810	27	8	,	,	PUNCT
fbem-2810	27	9	working	work	VERB
fbem-2810	27	10	capital	capital	NOUN
fbem-2810	27	11	consists	consist	VERB
fbem-2810	27	12	of	of	ADP
fbem-2810	27	13	current	current	ADJ
fbem-2810	27	14	assets	asset	NOUN
fbem-2810	27	15	and	and	CCONJ
fbem-2810	27	16	current	current	ADJ
fbem-2810	27	17	liabilities	liability	NOUN
fbem-2810	27	18	of	of	ADP
fbem-2810	27	19	the	the	DET
fbem-2810	27	20	enterprise	enterprise	NOUN
fbem-2810	27	21	,	,	PUNCT
fbem-2810	27	22	so	so	CCONJ
fbem-2810	27	23	the	the	DET
fbem-2810	27	24	classification	classification	NOUN
fbem-2810	27	25	of	of	ADP
fbem-2810	27	26	working	work	VERB
fbem-2810	27	27	capital	capital	NOUN
fbem-2810	27	28	management	management	NOUN
fbem-2810	27	29	based	base	VERB
fbem-2810	27	30	on	on	ADP
fbem-2810	27	31	this	this	PRON
fbem-2810	27	32	includes	include	VERB
fbem-2810	27	33	the	the	DET
fbem-2810	27	34	management	management	NOUN
fbem-2810	27	35	of	of	ADP
fbem-2810	27	36	current	current	ADJ
fbem-2810	27	37	assets	asset	NOUN
fbem-2810	27	38	and	and	CCONJ
fbem-2810	27	39	current	current	ADJ
fbem-2810	27	40	liabilities	liability	NOUN
fbem-2810	27	41	.	.	PUNCT
fbem-2810	28	1	in	in	ADP
fbem-2810	28	2	the	the	DET
fbem-2810	28	3	traditional	traditional	ADJ
fbem-2810	28	4	sense	sense	NOUN
fbem-2810	28	5	,	,	PUNCT
fbem-2810	28	6	working	work	VERB
fbem-2810	28	7	capital	capital	NOUN
fbem-2810	28	8	management	management	NOUN
fbem-2810	28	9	includes	include	VERB
fbem-2810	28	10	working	work	VERB
fbem-2810	28	11	capital	capital	NOUN
fbem-2810	28	12	investment	investment	NOUN
fbem-2810	28	13	management	management	NOUN
fbem-2810	28	14	and	and	CCONJ
fbem-2810	28	15	working	work	VERB
fbem-2810	28	16	capital	capital	NOUN
fbem-2810	28	17	financing	financing	NOUN
fbem-2810	28	18	management	management	NOUN
fbem-2810	28	19	.	.	PUNCT
fbem-2810	29	1	in	in	ADP
fbem-2810	29	2	fact	fact	NOUN
fbem-2810	29	3	,	,	PUNCT
fbem-2810	29	4	it	it	PRON
fbem-2810	29	5	is	be	AUX
fbem-2810	29	6	also	also	ADV
fbem-2810	29	7	the	the	DET
fbem-2810	29	8	optimal	optimal	ADJ
fbem-2810	29	9	management	management	NOUN
fbem-2810	29	10	of	of	ADP
fbem-2810	29	11	the	the	DET
fbem-2810	29	12	flow	flow	NOUN
fbem-2810	29	13	of	of	ADP
fbem-2810	29	14	funds	fund	NOUN
fbem-2810	29	15	generated	generate	VERB
fbem-2810	29	16	by	by	ADP
fbem-2810	29	17	the	the	DET
fbem-2810	29	18	daily	daily	ADJ
fbem-2810	29	19	investment	investment	NOUN
fbem-2810	29	20	and	and	CCONJ
fbem-2810	29	21	financing	financing	NOUN
fbem-2810	29	22	activities	activity	NOUN
fbem-2810	29	23	of	of	ADP
fbem-2810	29	24	the	the	DET
fbem-2810	29	25	enterprise	enterprise	NOUN
fbem-2810	29	26	,	,	PUNCT
fbem-2810	29	27	in	in	ADP
fbem-2810	29	28	order	order	NOUN
fbem-2810	29	29	to	to	PART
fbem-2810	29	30	achieve	achieve	VERB
fbem-2810	29	31	the	the	DET
fbem-2810	29	32	purpose	purpose	NOUN
fbem-2810	29	33	of	of	ADP
fbem-2810	29	34	improving	improve	VERB
fbem-2810	29	35	the	the	DET
fbem-2810	29	36	performance	performance	NOUN
fbem-2810	29	37	of	of	ADP
fbem-2810	29	38	the	the	DET
fbem-2810	29	39	enterprise	enterprise	NOUN
fbem-2810	29	40	.	.	PUNCT
fbem-2810	30	1	working	work	VERB
fbem-2810	30	2	capital	capital	PROPN
fbem-2810	30	3	investment	investment	NOUN
fbem-2810	30	4	management	management	NOUN
fbem-2810	30	5	mainly	mainly	ADV
fbem-2810	30	6	includes	include	VERB
fbem-2810	30	7	the	the	DET
fbem-2810	30	8	management	management	NOUN
fbem-2810	30	9	of	of	ADP
fbem-2810	30	10	enterprise	enterprise	NOUN
fbem-2810	30	11	cash	cash	NOUN
fbem-2810	30	12	,	,	PUNCT
fbem-2810	30	13	enterprise	enterprise	NOUN
fbem-2810	30	14	warehouse	warehouse	NOUN
fbem-2810	30	15	inventory	inventory	NOUN
fbem-2810	30	16	and	and	CCONJ
fbem-2810	30	17	accounts	account	VERB
fbem-2810	30	18	receivable	receivable	ADJ
fbem-2810	30	19	,	,	PUNCT
fbem-2810	30	20	while	while	SCONJ
fbem-2810	30	21	the	the	DET
fbem-2810	30	22	main	main	ADJ
fbem-2810	30	23	content	content	NOUN
fbem-2810	30	24	of	of	ADP
fbem-2810	30	25	working	work	VERB
fbem-2810	30	26	capital	capital	NOUN
fbem-2810	30	27	financing	financing	NOUN
fbem-2810	30	28	management	management	NOUN
fbem-2810	30	29	includes	include	VERB
fbem-2810	30	30	enterprise	enterprise	NOUN
fbem-2810	30	31	accounts	account	NOUN
fbem-2810	30	32	payable	payable	ADJ
fbem-2810	30	33	and	and	CCONJ
fbem-2810	30	34	prereceivable	prereceivable	ADJ
fbem-2810	30	35	items	item	NOUN
fbem-2810	30	36	.	.	PUNCT
fbem-2810	31	1	along	along	ADP
fbem-2810	31	2	with	with	ADP
fbem-2810	31	3	the	the	DET
fbem-2810	31	4	continuous	continuous	ADJ
fbem-2810	31	5	development	development	NOUN
fbem-2810	31	6	of	of	ADP
fbem-2810	31	7	china	china	PROPN
fbem-2810	31	8	's	's	PART
fbem-2810	31	9	management	management	NOUN
fbem-2810	31	10	concept	concept	NOUN
fbem-2810	31	11	and	and	CCONJ
fbem-2810	31	12	the	the	DET
fbem-2810	31	13	continuous	continuous	ADJ
fbem-2810	31	14	updating	updating	NOUN
fbem-2810	31	15	and	and	CCONJ
fbem-2810	31	16	75	75	NUM
fbem-2810	31	17	improvement	improvement	NOUN
fbem-2810	31	18	of	of	ADP
fbem-2810	31	19	the	the	DET
fbem-2810	31	20	financial	financial	ADJ
fbem-2810	31	21	knowledge	knowledge	NOUN
fbem-2810	31	22	system	system	NOUN
fbem-2810	31	23	,	,	PUNCT
fbem-2810	31	24	the	the	DET
fbem-2810	31	25	concept	concept	NOUN
fbem-2810	31	26	of	of	ADP
fbem-2810	31	27	working	work	VERB
fbem-2810	31	28	capital	capital	NOUN
fbem-2810	31	29	management	management	NOUN
fbem-2810	31	30	has	have	AUX
fbem-2810	31	31	evolved	evolve	VERB
fbem-2810	31	32	from	from	ADP
fbem-2810	31	33	basic	basic	ADJ
fbem-2810	31	34	to	to	AUX
fbem-2810	31	35	indepth	indepth	VERB
fbem-2810	31	36	,	,	PUNCT
fbem-2810	31	37	from	from	ADP
fbem-2810	31	38	simple	simple	ADJ
fbem-2810	31	39	inventory	inventory	NOUN
fbem-2810	31	40	,	,	PUNCT
fbem-2810	31	41	accounts	account	VERB
fbem-2810	31	42	receivable	receivable	ADJ
fbem-2810	31	43	and	and	CCONJ
fbem-2810	31	44	accounts	account	VERB
fbem-2810	31	45	payable	payable	ADJ
fbem-2810	31	46	to	to	ADP
fbem-2810	31	47	specific	specific	ADJ
fbem-2810	31	48	classification	classification	NOUN
fbem-2810	31	49	through	through	ADP
fbem-2810	31	50	the	the	DET
fbem-2810	31	51	enterprise	enterprise	NOUN
fbem-2810	31	52	's	's	PART
fbem-2810	31	53	operation	operation	NOUN
fbem-2810	31	54	links	link	NOUN
fbem-2810	31	55	.	.	PUNCT
fbem-2810	32	1	but	but	CCONJ
fbem-2810	32	2	in	in	ADP
fbem-2810	32	3	general	general	ADJ
fbem-2810	32	4	,	,	PUNCT
fbem-2810	32	5	no	no	ADV
fbem-2810	32	6	matter	matter	ADV
fbem-2810	32	7	what	what	PRON
fbem-2810	32	8	classification	classification	NOUN
fbem-2810	32	9	method	method	NOUN
fbem-2810	32	10	is	be	AUX
fbem-2810	32	11	used	use	VERB
fbem-2810	32	12	to	to	PART
fbem-2810	32	13	define	define	VERB
fbem-2810	32	14	working	work	VERB
fbem-2810	32	15	capital	capital	NOUN
fbem-2810	32	16	management	management	NOUN
fbem-2810	32	17	,	,	PUNCT
fbem-2810	32	18	the	the	DET
fbem-2810	32	19	essence	essence	NOUN
fbem-2810	32	20	of	of	ADP
fbem-2810	32	21	working	work	VERB
fbem-2810	32	22	capital	capital	NOUN
fbem-2810	32	23	management	management	NOUN
fbem-2810	32	24	is	be	AUX
fbem-2810	32	25	the	the	DET
fbem-2810	32	26	management	management	NOUN
fbem-2810	32	27	of	of	ADP
fbem-2810	32	28	enterprise	enterprise	NOUN
fbem-2810	32	29	current	current	ADJ
fbem-2810	32	30	assets	asset	NOUN
fbem-2810	32	31	and	and	CCONJ
fbem-2810	32	32	current	current	ADJ
fbem-2810	32	33	liabilities	liability	NOUN
fbem-2810	32	34	.	.	PUNCT
fbem-2810	33	1	3	3	X
fbem-2810	33	2	.	.	X
fbem-2810	33	3	different	different	ADJ
fbem-2810	33	4	classifications	classification	NOUN
fbem-2810	33	5	of	of	ADP
fbem-2810	33	6	enterprise	enterprise	NOUN
fbem-2810	33	7	working	work	VERB
fbem-2810	33	8	capital	capital	NOUN
fbem-2810	33	9	management	management	NOUN
fbem-2810	33	10	after	after	SCONJ
fbem-2810	33	11	the	the	DET
fbem-2810	33	12	concept	concept	NOUN
fbem-2810	33	13	of	of	ADP
fbem-2810	33	14	working	work	VERB
fbem-2810	33	15	capital	capital	NOUN
fbem-2810	33	16	was	be	AUX
fbem-2810	33	17	introduced	introduce	VERB
fbem-2810	33	18	,	,	PUNCT
fbem-2810	33	19	a	a	DET
fbem-2810	33	20	large	large	ADJ
fbem-2810	33	21	number	number	NOUN
fbem-2810	33	22	of	of	ADP
fbem-2810	33	23	scholars	scholar	NOUN
fbem-2810	33	24	at	at	ADP
fbem-2810	33	25	home	home	ADV
fbem-2810	33	26	and	and	CCONJ
fbem-2810	33	27	abroad	abroad	ADV
fbem-2810	33	28	began	begin	VERB
fbem-2810	33	29	to	to	PART
fbem-2810	33	30	classify	classify	VERB
fbem-2810	33	31	working	work	VERB
fbem-2810	33	32	capital	capital	NOUN
fbem-2810	33	33	management	management	NOUN
fbem-2810	33	34	according	accord	VERB
fbem-2810	33	35	to	to	ADP
fbem-2810	33	36	different	different	ADJ
fbem-2810	33	37	classification	classification	NOUN
fbem-2810	33	38	criteria	criterion	NOUN
fbem-2810	33	39	.	.	PUNCT
fbem-2810	34	1	3.1	3.1	NUM
fbem-2810	34	2	.	.	PUNCT
fbem-2810	34	3	classification	classification	NOUN
fbem-2810	34	4	according	accord	VERB
fbem-2810	34	5	to	to	ADP
fbem-2810	34	6	enterprise	enterprise	NOUN
fbem-2810	34	7	management	management	NOUN
fbem-2810	34	8	the	the	DET
fbem-2810	34	9	first	first	ADJ
fbem-2810	34	10	classification	classification	NOUN
fbem-2810	34	11	is	be	AUX
fbem-2810	34	12	proposed	propose	VERB
fbem-2810	34	13	by	by	ADP
fbem-2810	34	14	professor	professor	PROPN
fbem-2810	34	15	zhuquan	zhuquan	PROPN
fbem-2810	34	16	wang[4	wang[4	PROPN
fbem-2810	34	17	]	]	X
fbem-2810	34	18	(	(	PUNCT
fbem-2810	34	19	2012	2012	NUM
fbem-2810	34	20	)	)	PUNCT
fbem-2810	34	21	,	,	PUNCT
fbem-2810	34	22	who	who	PRON
fbem-2810	34	23	classifies	classify	VERB
fbem-2810	34	24	working	work	VERB
fbem-2810	34	25	capital	capital	NOUN
fbem-2810	34	26	on	on	ADP
fbem-2810	34	27	the	the	DET
fbem-2810	34	28	basis	basis	NOUN
fbem-2810	34	29	of	of	ADP
fbem-2810	34	30	enterprise	enterprise	NOUN
fbem-2810	34	31	management	management	NOUN
fbem-2810	34	32	and	and	CCONJ
fbem-2810	34	33	divides	divide	VERB
fbem-2810	34	34	it	it	PRON
fbem-2810	34	35	into	into	ADP
fbem-2810	34	36	working	work	VERB
fbem-2810	34	37	capital	capital	NOUN
fbem-2810	34	38	for	for	ADP
fbem-2810	34	39	operating	operating	NOUN
fbem-2810	34	40	activities	activity	NOUN
fbem-2810	34	41	and	and	CCONJ
fbem-2810	34	42	working	work	VERB
fbem-2810	34	43	capital	capital	NOUN
fbem-2810	34	44	for	for	ADP
fbem-2810	34	45	financial	financial	ADJ
fbem-2810	34	46	management	management	NOUN
fbem-2810	34	47	activities	activity	NOUN
fbem-2810	34	48	.	.	PUNCT
fbem-2810	35	1	for	for	ADP
fbem-2810	35	2	example	example	NOUN
fbem-2810	35	3	,	,	PUNCT
fbem-2810	35	4	the	the	DET
fbem-2810	35	5	funds	fund	NOUN
fbem-2810	35	6	generated	generate	VERB
fbem-2810	35	7	in	in	ADP
fbem-2810	35	8	the	the	DET
fbem-2810	35	9	procurement	procurement	NOUN
fbem-2810	35	10	channel	channel	NOUN
fbem-2810	35	11	during	during	ADP
fbem-2810	35	12	the	the	DET
fbem-2810	35	13	purchase	purchase	NOUN
fbem-2810	35	14	of	of	ADP
fbem-2810	35	15	raw	raw	ADJ
fbem-2810	35	16	materials	material	NOUN
fbem-2810	35	17	(	(	PUNCT
fbem-2810	35	18	material	material	NOUN
fbem-2810	35	19	inventory	inventory	NOUN
fbem-2810	35	20	=	=	SYM
fbem-2810	35	21	prepaid	prepay	VERB
fbem-2810	35	22	accounts	account	NOUN
fbem-2810	35	23	accounts	account	VERB
fbem-2810	35	24	payable	payable	ADJ
fbem-2810	35	25	,	,	PUNCT
fbem-2810	35	26	bills	bill	NOUN
fbem-2810	35	27	)	)	PUNCT
fbem-2810	35	28	,	,	PUNCT
fbem-2810	35	29	and	and	CCONJ
fbem-2810	35	30	the	the	DET
fbem-2810	35	31	funds	fund	NOUN
fbem-2810	35	32	generated	generate	VERB
fbem-2810	35	33	during	during	ADP
fbem-2810	35	34	the	the	DET
fbem-2810	35	35	production	production	NOUN
fbem-2810	35	36	of	of	ADP
fbem-2810	35	37	products	product	NOUN
fbem-2810	35	38	are	be	AUX
fbem-2810	35	39	called	call	VERB
fbem-2810	35	40	working	work	VERB
fbem-2810	35	41	capital	capital	NOUN
fbem-2810	35	42	in	in	ADP
fbem-2810	35	43	the	the	DET
fbem-2810	35	44	production	production	NOUN
fbem-2810	35	45	channel	channel	NOUN
fbem-2810	35	46	(	(	PUNCT
fbem-2810	35	47	inventory	inventory	NOUN
fbem-2810	35	48	in	in	ADP
fbem-2810	35	49	products	product	NOUN
fbem-2810	35	50	+	+	CCONJ
fbem-2810	35	51	other	other	ADJ
fbem-2810	35	52	receivables	receivables	NOUN
fbem-2810	35	53	employee	employee	NOUN
fbem-2810	35	54	compensation	compensation	NOUN
fbem-2810	35	55	payable	payable	ADJ
fbem-2810	35	56	)	)	PUNCT
fbem-2810	35	57	.	.	PUNCT
fbem-2810	36	1	+	+	CCONJ
fbem-2810	36	2	other	other	ADJ
fbem-2810	36	3	receivables	receivables	NOUN
fbem-2810	36	4	employee	employee	NOUN
fbem-2810	36	5	payables	payable	VERB
fbem-2810	36	6	other	other	ADJ
fbem-2810	36	7	payables	payable	NOUN
fbem-2810	36	8	)	)	PUNCT
fbem-2810	36	9	and	and	CCONJ
fbem-2810	36	10	the	the	DET
fbem-2810	36	11	funds	fund	NOUN
fbem-2810	36	12	generated	generate	VERB
fbem-2810	36	13	by	by	ADP
fbem-2810	36	14	the	the	DET
fbem-2810	36	15	enterprise	enterprise	NOUN
fbem-2810	36	16	in	in	ADP
fbem-2810	36	17	business	business	NOUN
fbem-2810	36	18	sales	sale	NOUN
fbem-2810	36	19	activities	activity	NOUN
fbem-2810	36	20	are	be	AUX
fbem-2810	36	21	called	call	VERB
fbem-2810	36	22	the	the	DET
fbem-2810	36	23	working	work	VERB
fbem-2810	36	24	capital	capital	NOUN
fbem-2810	36	25	of	of	ADP
fbem-2810	36	26	the	the	DET
fbem-2810	36	27	marketing	marketing	NOUN
fbem-2810	36	28	channel	channel	NOUN
fbem-2810	36	29	.	.	PUNCT
fbem-2810	37	1	the	the	DET
fbem-2810	37	2	working	work	VERB
fbem-2810	37	3	capital	capital	NOUN
fbem-2810	37	4	of	of	ADP
fbem-2810	37	5	financial	financial	ADJ
fbem-2810	37	6	activities	activity	NOUN
fbem-2810	37	7	is	be	AUX
fbem-2810	37	8	the	the	DET
fbem-2810	37	9	change	change	NOUN
fbem-2810	37	10	of	of	ADP
fbem-2810	37	11	funds	fund	NOUN
fbem-2810	37	12	generated	generate	VERB
fbem-2810	37	13	by	by	ADP
fbem-2810	37	14	the	the	DET
fbem-2810	37	15	company	company	NOUN
fbem-2810	37	16	's	's	PART
fbem-2810	37	17	daily	daily	ADJ
fbem-2810	37	18	investment	investment	NOUN
fbem-2810	37	19	or	or	CCONJ
fbem-2810	37	20	financing	financing	NOUN
fbem-2810	37	21	activities	activity	NOUN
fbem-2810	37	22	.	.	PUNCT
fbem-2810	38	1	its	its	PRON
fbem-2810	38	2	main	main	ADJ
fbem-2810	38	3	accounts	account	NOUN
fbem-2810	38	4	include	include	VERB
fbem-2810	38	5	money	money	NOUN
fbem-2810	38	6	funds	fund	NOUN
fbem-2810	38	7	,	,	PUNCT
fbem-2810	38	8	interest	interest	NOUN
fbem-2810	38	9	receivable	receivable	NOUN
fbem-2810	38	10	,	,	PUNCT
fbem-2810	38	11	financial	financial	ADJ
fbem-2810	38	12	assets	asset	NOUN
fbem-2810	38	13	(	(	PUNCT
fbem-2810	38	14	liabilities	liability	NOUN
fbem-2810	38	15	)	)	PUNCT
fbem-2810	38	16	for	for	ADP
fbem-2810	38	17	trading	trading	NOUN
fbem-2810	38	18	,	,	PUNCT
fbem-2810	38	19	dividends	dividend	NOUN
fbem-2810	38	20	receivable	receivable	ADJ
fbem-2810	38	21	,	,	PUNCT
fbem-2810	38	22	etc	etc	X
fbem-2810	38	23	.	.	X
fbem-2810	38	24	3.2	3.2	NUM
fbem-2810	38	25	.	.	PUNCT
fbem-2810	39	1	classification	classification	NOUN
fbem-2810	39	2	by	by	ADP
fbem-2810	39	3	accounting	accounting	NOUN
fbem-2810	39	4	accounts	account	NOUN
fbem-2810	39	5	the	the	DET
fbem-2810	39	6	second	second	ADJ
fbem-2810	39	7	classification	classification	NOUN
fbem-2810	39	8	is	be	AUX
fbem-2810	39	9	based	base	VERB
fbem-2810	39	10	on	on	ADP
fbem-2810	39	11	different	different	ADJ
fbem-2810	39	12	accounting	accounting	NOUN
fbem-2810	39	13	accounts	account	NOUN
fbem-2810	39	14	as	as	ADP
fbem-2810	39	15	the	the	DET
fbem-2810	39	16	basis	basis	NOUN
fbem-2810	39	17	of	of	ADP
fbem-2810	39	18	classification	classification	NOUN
fbem-2810	39	19	.	.	PUNCT
fbem-2810	40	1	xian	xian	NOUN
fbem-2810	40	2	zhang[5	zhang[5	NUM
fbem-2810	40	3	]	]	PUNCT
fbem-2810	40	4	(	(	PUNCT
fbem-2810	40	5	2019	2019	NUM
fbem-2810	40	6	)	)	PUNCT
fbem-2810	40	7	analyzes	analyze	VERB
fbem-2810	40	8	working	work	VERB
fbem-2810	40	9	capital	capital	NOUN
fbem-2810	40	10	management	management	NOUN
fbem-2810	40	11	according	accord	VERB
fbem-2810	40	12	to	to	ADP
fbem-2810	40	13	accounting	accounting	NOUN
fbem-2810	40	14	accounts	account	NOUN
fbem-2810	40	15	,	,	PUNCT
fbem-2810	40	16	and	and	CCONJ
fbem-2810	40	17	the	the	DET
fbem-2810	40	18	main	main	ADJ
fbem-2810	40	19	basis	basis	NOUN
fbem-2810	40	20	of	of	ADP
fbem-2810	40	21	classification	classification	NOUN
fbem-2810	40	22	is	be	AUX
fbem-2810	40	23	that	that	SCONJ
fbem-2810	40	24	different	different	ADJ
fbem-2810	40	25	accounting	accounting	NOUN
fbem-2810	40	26	accounts	account	NOUN
fbem-2810	40	27	need	need	VERB
fbem-2810	40	28	to	to	PART
fbem-2810	40	29	account	account	VERB
fbem-2810	40	30	for	for	ADP
fbem-2810	40	31	different	different	ADJ
fbem-2810	40	32	contents	content	NOUN
fbem-2810	40	33	,	,	PUNCT
fbem-2810	40	34	thus	thus	ADV
fbem-2810	40	35	dividing	divide	VERB
fbem-2810	40	36	working	work	VERB
fbem-2810	40	37	capital	capital	NOUN
fbem-2810	40	38	management	management	NOUN
fbem-2810	40	39	into	into	ADP
fbem-2810	40	40	different	different	ADJ
fbem-2810	40	41	categories	category	NOUN
fbem-2810	40	42	such	such	ADJ
fbem-2810	40	43	as	as	ADP
fbem-2810	40	44	cash	cash	NOUN
fbem-2810	40	45	management	management	NOUN
fbem-2810	40	46	,	,	PUNCT
fbem-2810	40	47	enterprise	enterprise	NOUN
fbem-2810	40	48	inventory	inventory	NOUN
fbem-2810	40	49	management	management	NOUN
fbem-2810	40	50	,	,	PUNCT
fbem-2810	40	51	accounts	account	VERB
fbem-2810	40	52	receivable	receivable	ADJ
fbem-2810	40	53	management	management	NOUN
fbem-2810	40	54	and	and	CCONJ
fbem-2810	40	55	accounts	account	VERB
fbem-2810	40	56	payable	payable	ADJ
fbem-2810	40	57	management	management	NOUN
fbem-2810	40	58	.	.	PUNCT
fbem-2810	41	1	cash	cash	NOUN
fbem-2810	41	2	includes	include	VERB
fbem-2810	41	3	not	not	PART
fbem-2810	41	4	only	only	ADV
fbem-2810	41	5	cash	cash	NOUN
fbem-2810	41	6	on	on	ADP
fbem-2810	41	7	hand	hand	NOUN
fbem-2810	41	8	,	,	PUNCT
fbem-2810	41	9	but	but	CCONJ
fbem-2810	41	10	also	also	ADV
fbem-2810	41	11	bank	bank	NOUN
fbem-2810	41	12	deposits	deposit	NOUN
fbem-2810	41	13	,	,	PUNCT
fbem-2810	41	14	cashier	cashier	NOUN
fbem-2810	41	15	's	's	PART
fbem-2810	41	16	checks	check	NOUN
fbem-2810	41	17	and	and	CCONJ
fbem-2810	41	18	money	money	NOUN
fbem-2810	41	19	orders	order	NOUN
fbem-2810	41	20	.	.	PUNCT
fbem-2810	42	1	the	the	DET
fbem-2810	42	2	amount	amount	NOUN
fbem-2810	42	3	of	of	ADP
fbem-2810	42	4	cash	cash	NOUN
fbem-2810	42	5	that	that	PRON
fbem-2810	42	6	should	should	AUX
fbem-2810	42	7	be	be	AUX
fbem-2810	42	8	held	hold	VERB
fbem-2810	42	9	varies	vary	VERB
fbem-2810	42	10	from	from	ADP
fbem-2810	42	11	company	company	NOUN
fbem-2810	42	12	to	to	ADP
fbem-2810	42	13	company	company	NOUN
fbem-2810	42	14	,	,	PUNCT
fbem-2810	42	15	not	not	PART
fbem-2810	42	16	the	the	PRON
fbem-2810	42	17	more	more	ADV
fbem-2810	42	18	you	you	PRON
fbem-2810	42	19	hold	hold	VERB
fbem-2810	42	20	the	the	DET
fbem-2810	42	21	better	well	ADJ
fbem-2810	42	22	,	,	PUNCT
fbem-2810	42	23	nor	nor	CCONJ
fbem-2810	42	24	the	the	DET
fbem-2810	42	25	less	less	ADV
fbem-2810	42	26	you	you	PRON
fbem-2810	42	27	hold	hold	VERB
fbem-2810	42	28	the	the	DET
fbem-2810	42	29	better	well	ADJ
fbem-2810	42	30	,	,	PUNCT
fbem-2810	42	31	but	but	CCONJ
fbem-2810	42	32	the	the	DET
fbem-2810	42	33	best	good	ADJ
fbem-2810	42	34	is	be	AUX
fbem-2810	42	35	to	to	PART
fbem-2810	42	36	meet	meet	VERB
fbem-2810	42	37	the	the	DET
fbem-2810	42	38	daily	daily	ADJ
fbem-2810	42	39	needs	need	NOUN
fbem-2810	42	40	of	of	ADP
fbem-2810	42	41	the	the	DET
fbem-2810	42	42	company	company	NOUN
fbem-2810	42	43	and	and	CCONJ
fbem-2810	42	44	to	to	PART
fbem-2810	42	45	minimize	minimize	VERB
fbem-2810	42	46	the	the	DET
fbem-2810	42	47	total	total	ADJ
fbem-2810	42	48	cost	cost	NOUN
fbem-2810	42	49	of	of	ADP
fbem-2810	42	50	capital	capital	NOUN
fbem-2810	42	51	.	.	PUNCT
fbem-2810	43	1	accounts	account	NOUN
fbem-2810	43	2	receivable	receivable	ADJ
fbem-2810	43	3	generally	generally	ADV
fbem-2810	43	4	occurs	occur	VERB
fbem-2810	43	5	when	when	SCONJ
fbem-2810	43	6	a	a	DET
fbem-2810	43	7	company	company	NOUN
fbem-2810	43	8	sells	sell	VERB
fbem-2810	43	9	goods	good	NOUN
fbem-2810	43	10	to	to	ADP
fbem-2810	43	11	or	or	CCONJ
fbem-2810	43	12	provides	provide	VERB
fbem-2810	43	13	services	service	NOUN
fbem-2810	43	14	to	to	ADP
fbem-2810	43	15	a	a	DET
fbem-2810	43	16	counterparty	counterparty	NOUN
fbem-2810	43	17	,	,	PUNCT
fbem-2810	43	18	and	and	CCONJ
fbem-2810	43	19	should	should	AUX
fbem-2810	43	20	obtain	obtain	VERB
fbem-2810	43	21	payment	payment	NOUN
fbem-2810	43	22	from	from	ADP
fbem-2810	43	23	the	the	DET
fbem-2810	43	24	other	other	ADJ
fbem-2810	43	25	entity	entity	NOUN
fbem-2810	43	26	.	.	PUNCT
fbem-2810	44	1	when	when	SCONJ
fbem-2810	44	2	an	an	DET
fbem-2810	44	3	enterprise	enterprise	NOUN
fbem-2810	44	4	has	have	AUX
fbem-2810	44	5	accounts	account	NOUN
fbem-2810	44	6	receivable	receivable	ADJ
fbem-2810	44	7	,	,	PUNCT
fbem-2810	44	8	the	the	DET
fbem-2810	44	9	occurrence	occurrence	NOUN
fbem-2810	44	10	of	of	ADP
fbem-2810	44	11	accounts	account	NOUN
fbem-2810	44	12	receivable	receivable	ADJ
fbem-2810	44	13	also	also	ADV
fbem-2810	44	14	means	mean	VERB
fbem-2810	44	15	the	the	DET
fbem-2810	44	16	occurrence	occurrence	NOUN
fbem-2810	44	17	of	of	ADP
fbem-2810	44	18	business	business	NOUN
fbem-2810	44	19	activities	activity	NOUN
fbem-2810	44	20	.	.	PUNCT
fbem-2810	45	1	in	in	ADP
fbem-2810	45	2	order	order	NOUN
fbem-2810	45	3	to	to	PART
fbem-2810	45	4	promote	promote	VERB
fbem-2810	45	5	the	the	DET
fbem-2810	45	6	sales	sale	NOUN
fbem-2810	45	7	of	of	ADP
fbem-2810	45	8	this	this	DET
fbem-2810	45	9	enterprise	enterprise	NOUN
fbem-2810	45	10	,	,	PUNCT
fbem-2810	45	11	this	this	DET
fbem-2810	45	12	enterprise	enterprise	NOUN
fbem-2810	45	13	will	will	AUX
fbem-2810	45	14	go	go	VERB
fbem-2810	45	15	to	to	PART
fbem-2810	45	16	adjust	adjust	VERB
fbem-2810	45	17	the	the	DET
fbem-2810	45	18	credit	credit	NOUN
fbem-2810	45	19	period	period	NOUN
fbem-2810	45	20	and	and	CCONJ
fbem-2810	45	21	credit	credit	NOUN
fbem-2810	45	22	standard	standard	NOUN
fbem-2810	45	23	appropriately	appropriately	ADV
fbem-2810	45	24	in	in	ADP
fbem-2810	45	25	order	order	NOUN
fbem-2810	45	26	to	to	PART
fbem-2810	45	27	expand	expand	VERB
fbem-2810	45	28	the	the	DET
fbem-2810	45	29	sales	sale	NOUN
fbem-2810	45	30	of	of	ADP
fbem-2810	45	31	this	this	DET
fbem-2810	45	32	enterprise	enterprise	NOUN
fbem-2810	45	33	and	and	CCONJ
fbem-2810	45	34	increase	increase	VERB
fbem-2810	45	35	the	the	DET
fbem-2810	45	36	accounts	account	NOUN
fbem-2810	45	37	receivable	receivable	ADJ
fbem-2810	45	38	of	of	ADP
fbem-2810	45	39	this	this	DET
fbem-2810	45	40	enterprise	enterprise	NOUN
fbem-2810	45	41	;	;	PUNCT
fbem-2810	45	42	moreover	moreover	ADV
fbem-2810	45	43	,	,	PUNCT
fbem-2810	45	44	in	in	ADP
fbem-2810	45	45	order	order	NOUN
fbem-2810	45	46	to	to	PART
fbem-2810	45	47	collect	collect	VERB
fbem-2810	45	48	the	the	DET
fbem-2810	45	49	accounts	account	NOUN
fbem-2810	45	50	receivable	receivable	ADJ
fbem-2810	45	51	as	as	ADV
fbem-2810	45	52	soon	soon	ADV
fbem-2810	45	53	as	as	ADP
fbem-2810	45	54	possible	possible	ADJ
fbem-2810	45	55	,	,	PUNCT
fbem-2810	45	56	certain	certain	ADJ
fbem-2810	45	57	cash	cash	NOUN
fbem-2810	45	58	discounts	discount	NOUN
fbem-2810	45	59	will	will	AUX
fbem-2810	45	60	be	be	AUX
fbem-2810	45	61	taken	take	VERB
fbem-2810	45	62	to	to	PART
fbem-2810	45	63	promote	promote	VERB
fbem-2810	45	64	the	the	DET
fbem-2810	45	65	repayment	repayment	NOUN
fbem-2810	45	66	of	of	ADP
fbem-2810	45	67	the	the	DET
fbem-2810	45	68	outstanding	outstanding	ADJ
fbem-2810	45	69	units	unit	NOUN
fbem-2810	45	70	as	as	ADV
fbem-2810	45	71	soon	soon	ADV
fbem-2810	45	72	as	as	ADP
fbem-2810	45	73	possible	possible	ADJ
fbem-2810	45	74	;	;	PUNCT
fbem-2810	45	75	when	when	SCONJ
fbem-2810	45	76	the	the	DET
fbem-2810	45	77	outstanding	outstanding	ADJ
fbem-2810	45	78	enterprises	enterprise	NOUN
fbem-2810	45	79	have	have	VERB
fbem-2810	45	80	difficulties	difficulty	NOUN
fbem-2810	45	81	in	in	ADP
fbem-2810	45	82	repaying	repay	VERB
fbem-2810	45	83	the	the	DET
fbem-2810	45	84	loans	loan	NOUN
fbem-2810	45	85	,	,	PUNCT
fbem-2810	45	86	this	this	DET
fbem-2810	45	87	enterprise	enterprise	NOUN
fbem-2810	45	88	also	also	ADV
fbem-2810	45	89	needs	need	VERB
fbem-2810	45	90	to	to	PART
fbem-2810	45	91	establish	establish	VERB
fbem-2810	45	92	appropriate	appropriate	ADJ
fbem-2810	45	93	collection	collection	NOUN
fbem-2810	45	94	policies	policy	NOUN
fbem-2810	45	95	to	to	PART
fbem-2810	45	96	avoid	avoid	VERB
fbem-2810	45	97	bad	bad	ADJ
fbem-2810	45	98	debts	debt	NOUN
fbem-2810	45	99	.	.	PUNCT
fbem-2810	46	1	inventory	inventory	NOUN
fbem-2810	46	2	may	may	AUX
fbem-2810	46	3	be	be	AUX
fbem-2810	46	4	goods	good	NOUN
fbem-2810	46	5	that	that	PRON
fbem-2810	46	6	an	an	DET
fbem-2810	46	7	enterprise	enterprise	NOUN
fbem-2810	46	8	is	be	AUX
fbem-2810	46	9	about	about	ADJ
fbem-2810	46	10	to	to	PART
fbem-2810	46	11	sell	sell	VERB
fbem-2810	46	12	,	,	PUNCT
fbem-2810	46	13	or	or	CCONJ
fbem-2810	46	14	it	it	PRON
fbem-2810	46	15	may	may	AUX
fbem-2810	46	16	be	be	AUX
fbem-2810	46	17	a	a	DET
fbem-2810	46	18	large	large	ADJ
fbem-2810	46	19	amount	amount	NOUN
fbem-2810	46	20	of	of	ADP
fbem-2810	46	21	raw	raw	ADJ
fbem-2810	46	22	materials	material	NOUN
fbem-2810	46	23	that	that	PRON
fbem-2810	46	24	an	an	DET
fbem-2810	46	25	enterprise	enterprise	NOUN
fbem-2810	46	26	purchases	purchase	NOUN
fbem-2810	46	27	in	in	ADP
fbem-2810	46	28	order	order	NOUN
fbem-2810	46	29	to	to	PART
fbem-2810	46	30	produce	produce	VERB
fbem-2810	46	31	goods	good	NOUN
fbem-2810	46	32	.	.	PUNCT
fbem-2810	47	1	the	the	DET
fbem-2810	47	2	enterprise	enterprise	NOUN
fbem-2810	47	3	inventory	inventory	NOUN
fbem-2810	47	4	reserve	reserve	NOUN
fbem-2810	47	5	should	should	AUX
fbem-2810	47	6	also	also	ADV
fbem-2810	47	7	be	be	AUX
fbem-2810	47	8	appropriate	appropriate	ADJ
fbem-2810	47	9	.	.	PUNCT
fbem-2810	48	1	if	if	SCONJ
fbem-2810	48	2	the	the	DET
fbem-2810	48	3	enterprise	enterprise	NOUN
fbem-2810	48	4	warehouse	warehouse	NOUN
fbem-2810	48	5	inventory	inventory	NOUN
fbem-2810	48	6	reserve	reserve	NOUN
fbem-2810	48	7	is	be	AUX
fbem-2810	48	8	too	too	ADV
fbem-2810	48	9	much	much	ADJ
fbem-2810	48	10	and	and	CCONJ
fbem-2810	48	11	the	the	DET
fbem-2810	48	12	enterprise	enterprise	NOUN
fbem-2810	48	13	has	have	VERB
fbem-2810	48	14	no	no	DET
fbem-2810	48	15	business	business	NOUN
fbem-2810	48	16	activities	activity	NOUN
fbem-2810	48	17	occurring	occur	VERB
fbem-2810	48	18	,	,	PUNCT
fbem-2810	48	19	then	then	ADV
fbem-2810	48	20	the	the	DET
fbem-2810	48	21	enterprise	enterprise	NOUN
fbem-2810	48	22	inventory	inventory	NOUN
fbem-2810	48	23	in	in	ADP
fbem-2810	48	24	the	the	DET
fbem-2810	48	25	warehouse	warehouse	NOUN
fbem-2810	48	26	will	will	AUX
fbem-2810	48	27	incur	incur	VERB
fbem-2810	48	28	a	a	DET
fbem-2810	48	29	large	large	ADJ
fbem-2810	48	30	amount	amount	NOUN
fbem-2810	48	31	of	of	ADP
fbem-2810	48	32	storage	storage	NOUN
fbem-2810	48	33	costs	cost	NOUN
fbem-2810	48	34	;	;	PUNCT
fbem-2810	48	35	if	if	SCONJ
fbem-2810	48	36	the	the	DET
fbem-2810	48	37	enterprise	enterprise	NOUN
fbem-2810	48	38	has	have	VERB
fbem-2810	48	39	a	a	DET
fbem-2810	48	40	small	small	ADJ
fbem-2810	48	41	amount	amount	NOUN
fbem-2810	48	42	of	of	ADP
fbem-2810	48	43	storage	storage	NOUN
fbem-2810	48	44	in	in	ADP
fbem-2810	48	45	the	the	DET
fbem-2810	48	46	warehouse	warehouse	NOUN
fbem-2810	48	47	,	,	PUNCT
fbem-2810	48	48	when	when	SCONJ
fbem-2810	48	49	the	the	DET
fbem-2810	48	50	enterprise	enterprise	NOUN
fbem-2810	48	51	has	have	VERB
fbem-2810	48	52	sales	sale	NOUN
fbem-2810	48	53	orders	order	NOUN
fbem-2810	48	54	occurring	occur	VERB
fbem-2810	48	55	at	at	ADP
fbem-2810	48	56	the	the	DET
fbem-2810	48	57	same	same	ADJ
fbem-2810	48	58	time	time	NOUN
fbem-2810	48	59	,	,	PUNCT
fbem-2810	48	60	it	it	PRON
fbem-2810	48	61	will	will	AUX
fbem-2810	48	62	incur	incur	VERB
fbem-2810	48	63	a	a	DET
fbem-2810	48	64	certain	certain	ADJ
fbem-2810	48	65	amount	amount	NOUN
fbem-2810	48	66	of	of	ADP
fbem-2810	48	67	shortage	shortage	NOUN
fbem-2810	48	68	costs	cost	NOUN
fbem-2810	48	69	.	.	PUNCT
fbem-2810	49	1	therefore	therefore	ADV
fbem-2810	49	2	,	,	PUNCT
fbem-2810	49	3	a	a	DET
fbem-2810	49	4	company	company	NOUN
fbem-2810	49	5	needs	need	VERB
fbem-2810	49	6	to	to	PART
fbem-2810	49	7	set	set	VERB
fbem-2810	49	8	the	the	DET
fbem-2810	49	9	right	right	ADJ
fbem-2810	49	10	amount	amount	NOUN
fbem-2810	49	11	of	of	ADP
fbem-2810	49	12	inventory	inventory	NOUN
fbem-2810	49	13	for	for	ADP
fbem-2810	49	14	itself	itself	PRON
fbem-2810	49	15	to	to	PART
fbem-2810	49	16	minimize	minimize	VERB
fbem-2810	49	17	the	the	DET
fbem-2810	49	18	occurrence	occurrence	NOUN
fbem-2810	49	19	of	of	ADP
fbem-2810	49	20	other	other	ADJ
fbem-2810	49	21	costs	cost	NOUN
fbem-2810	49	22	.	.	PUNCT
fbem-2810	50	1	accounts	account	NOUN
fbem-2810	50	2	payable	payable	ADJ
fbem-2810	50	3	is	be	AUX
fbem-2810	50	4	a	a	DET
fbem-2810	50	5	liability	liability	NOUN
fbem-2810	50	6	that	that	PRON
fbem-2810	50	7	arises	arise	VERB
fbem-2810	50	8	when	when	SCONJ
fbem-2810	50	9	a	a	DET
fbem-2810	50	10	company	company	NOUN
fbem-2810	50	11	has	have	VERB
fbem-2810	50	12	the	the	DET
fbem-2810	50	13	purchase	purchase	NOUN
fbem-2810	50	14	of	of	ADP
fbem-2810	50	15	goods	good	NOUN
fbem-2810	50	16	or	or	CCONJ
fbem-2810	50	17	the	the	DET
fbem-2810	50	18	receipt	receipt	NOUN
fbem-2810	50	19	of	of	ADP
fbem-2810	50	20	services	service	NOUN
fbem-2810	50	21	and	and	CCONJ
fbem-2810	50	22	does	do	AUX
fbem-2810	50	23	not	not	PART
fbem-2810	50	24	pay	pay	VERB
fbem-2810	50	25	the	the	DET
fbem-2810	50	26	supplier	supplier	NOUN
fbem-2810	50	27	and	and	CCONJ
fbem-2810	50	28	the	the	DET
fbem-2810	50	29	provider	provider	NOUN
fbem-2810	50	30	of	of	ADP
fbem-2810	50	31	services	service	NOUN
fbem-2810	50	32	in	in	ADP
fbem-2810	50	33	time	time	NOUN
fbem-2810	50	34	for	for	ADP
fbem-2810	50	35	payment	payment	NOUN
fbem-2810	50	36	.	.	PUNCT
fbem-2810	51	1	in	in	ADP
fbem-2810	51	2	fact	fact	NOUN
fbem-2810	51	3	,	,	PUNCT
fbem-2810	51	4	it	it	PRON
fbem-2810	51	5	also	also	ADV
fbem-2810	51	6	has	have	VERB
fbem-2810	51	7	many	many	ADJ
fbem-2810	51	8	similarities	similarity	NOUN
fbem-2810	51	9	with	with	ADP
fbem-2810	51	10	accounts	account	NOUN
fbem-2810	51	11	receivable	receivable	ADJ
fbem-2810	51	12	.	.	PUNCT
fbem-2810	52	1	however	however	ADV
fbem-2810	52	2	,	,	PUNCT
fbem-2810	52	3	for	for	ADP
fbem-2810	52	4	enterprises	enterprise	NOUN
fbem-2810	52	5	that	that	PRON
fbem-2810	52	6	purchase	purchase	VERB
fbem-2810	52	7	goods	good	NOUN
fbem-2810	52	8	and	and	CCONJ
fbem-2810	52	9	receive	receive	VERB
fbem-2810	52	10	services	service	NOUN
fbem-2810	52	11	,	,	PUNCT
fbem-2810	52	12	the	the	DET
fbem-2810	52	13	creation	creation	NOUN
fbem-2810	52	14	of	of	ADP
fbem-2810	52	15	accounts	account	NOUN
fbem-2810	52	16	payable	payable	ADJ
fbem-2810	52	17	actually	actually	ADV
fbem-2810	52	18	provides	provide	VERB
fbem-2810	52	19	enterprises	enterprise	NOUN
fbem-2810	52	20	with	with	ADP
fbem-2810	52	21	the	the	DET
fbem-2810	52	22	ability	ability	NOUN
fbem-2810	52	23	to	to	PART
fbem-2810	52	24	retain	retain	VERB
fbem-2810	52	25	certain	certain	ADJ
fbem-2810	52	26	funds	fund	NOUN
fbem-2810	52	27	for	for	ADP
fbem-2810	52	28	other	other	ADJ
fbem-2810	52	29	investment	investment	NOUN
fbem-2810	52	30	activities	activity	NOUN
fbem-2810	52	31	and	and	CCONJ
fbem-2810	52	32	expand	expand	VERB
fbem-2810	52	33	their	their	PRON
fbem-2810	52	34	profitability	profitability	NOUN
fbem-2810	52	35	.	.	PUNCT
fbem-2810	53	1	however	however	ADV
fbem-2810	53	2	,	,	PUNCT
fbem-2810	53	3	the	the	DET
fbem-2810	53	4	accounts	account	NOUN
fbem-2810	53	5	payable	payable	ADJ
fbem-2810	53	6	cycle	cycle	NOUN
fbem-2810	53	7	of	of	ADP
fbem-2810	53	8	a	a	DET
fbem-2810	53	9	business	business	NOUN
fbem-2810	53	10	should	should	AUX
fbem-2810	53	11	not	not	PART
fbem-2810	53	12	be	be	AUX
fbem-2810	53	13	expanded	expand	VERB
fbem-2810	53	14	indefinitely	indefinitely	ADV
fbem-2810	53	15	,	,	PUNCT
fbem-2810	53	16	otherwise	otherwise	ADV
fbem-2810	53	17	it	it	PRON
fbem-2810	53	18	may	may	AUX
fbem-2810	53	19	put	put	VERB
fbem-2810	53	20	the	the	DET
fbem-2810	53	21	business	business	NOUN
fbem-2810	53	22	in	in	ADP
fbem-2810	53	23	a	a	DET
fbem-2810	53	24	situation	situation	NOUN
fbem-2810	53	25	where	where	SCONJ
fbem-2810	53	26	it	it	PRON
fbem-2810	53	27	is	be	AUX
fbem-2810	53	28	forced	force	VERB
fbem-2810	53	29	to	to	PART
fbem-2810	53	30	pay	pay	VERB
fbem-2810	53	31	as	as	ADV
fbem-2810	53	32	soon	soon	ADV
fbem-2810	53	33	as	as	ADP
fbem-2810	53	34	possible	possible	ADJ
fbem-2810	53	35	.	.	PUNCT
fbem-2810	54	1	4	4	X
fbem-2810	54	2	.	.	X
fbem-2810	54	3	existing	exist	VERB
fbem-2810	54	4	problems	problem	NOUN
fbem-2810	54	5	of	of	ADP
fbem-2810	54	6	working	work	VERB
fbem-2810	54	7	capital	capital	NOUN
fbem-2810	54	8	of	of	ADP
fbem-2810	54	9	research	research	NOUN
fbem-2810	54	10	service	service	NOUN
fbem-2810	54	11	enterprises	enterprise	NOUN
fbem-2810	54	12	4.1	4.1	NUM
fbem-2810	54	13	.	.	PUNCT
fbem-2810	55	1	misunderstanding	misunderstanding	NOUN
fbem-2810	55	2	of	of	ADP
fbem-2810	55	3	daily	daily	ADJ
fbem-2810	55	4	cash	cash	NOUN
fbem-2810	55	5	management	management	NOUN
fbem-2810	55	6	of	of	ADP
fbem-2810	55	7	enterprises	enterprise	NOUN
fbem-2810	55	8	in	in	ADP
fbem-2810	55	9	the	the	DET
fbem-2810	55	10	daily	daily	ADJ
fbem-2810	55	11	management	management	NOUN
fbem-2810	55	12	,	,	PUNCT
fbem-2810	55	13	enterprises	enterprise	NOUN
fbem-2810	55	14	pay	pay	VERB
fbem-2810	55	15	little	little	ADJ
fbem-2810	55	16	attention	attention	NOUN
fbem-2810	55	17	to	to	ADP
fbem-2810	55	18	the	the	DET
fbem-2810	55	19	daily	daily	ADJ
fbem-2810	55	20	use	use	NOUN
fbem-2810	55	21	of	of	ADP
fbem-2810	55	22	cash	cash	NOUN
fbem-2810	55	23	management	management	NOUN
fbem-2810	55	24	,	,	PUNCT
fbem-2810	55	25	generally	generally	ADV
fbem-2810	55	26	simply	simply	ADV
fbem-2810	55	27	think	think	VERB
fbem-2810	55	28	that	that	SCONJ
fbem-2810	55	29	"	"	PUNCT
fbem-2810	55	30	money	money	NOUN
fbem-2810	55	31	is	be	AUX
fbem-2810	55	32	enough	enough	ADJ
fbem-2810	55	33	"	"	PUNCT
fbem-2810	55	34	,	,	PUNCT
fbem-2810	55	35	in	in	ADP
fbem-2810	55	36	fact	fact	NOUN
fbem-2810	55	37	,	,	PUNCT
fbem-2810	55	38	this	this	PRON
fbem-2810	55	39	is	be	AUX
fbem-2810	55	40	a	a	DET
fbem-2810	55	41	completely	completely	ADV
fbem-2810	55	42	wrong	wrong	ADJ
fbem-2810	55	43	idea	idea	NOUN
fbem-2810	55	44	.	.	PUNCT
fbem-2810	56	1	the	the	DET
fbem-2810	56	2	general	general	ADJ
fbem-2810	56	3	working	work	VERB
fbem-2810	56	4	capital	capital	NOUN
fbem-2810	56	5	management	management	NOUN
fbem-2810	56	6	not	not	PART
fbem-2810	56	7	only	only	ADV
fbem-2810	56	8	includes	include	VERB
fbem-2810	56	9	the	the	DET
fbem-2810	56	10	advanced	advanced	ADJ
fbem-2810	56	11	management	management	NOUN
fbem-2810	56	12	,	,	PUNCT
fbem-2810	56	13	but	but	CCONJ
fbem-2810	56	14	also	also	ADV
fbem-2810	56	15	the	the	DET
fbem-2810	56	16	advanced	advanced	ADJ
fbem-2810	56	17	utilization	utilization	NOUN
fbem-2810	56	18	of	of	ADP
fbem-2810	56	19	the	the	DET
fbem-2810	56	20	enterprise	enterprise	NOUN
fbem-2810	56	21	,	,	PUNCT
fbem-2810	56	22	therefore	therefore	ADV
fbem-2810	56	23	,	,	PUNCT
fbem-2810	56	24	the	the	DET
fbem-2810	56	25	good	good	ADJ
fbem-2810	56	26	or	or	CCONJ
fbem-2810	56	27	bad	bad	ADJ
fbem-2810	56	28	management	management	NOUN
fbem-2810	56	29	is	be	AUX
fbem-2810	56	30	not	not	PART
fbem-2810	56	31	only	only	ADV
fbem-2810	56	32	reflected	reflect	VERB
fbem-2810	56	33	in	in	ADP
fbem-2810	56	34	the	the	DET
fbem-2810	56	35	amount	amount	NOUN
fbem-2810	56	36	of	of	ADP
fbem-2810	56	37	the	the	DET
fbem-2810	56	38	enterprise	enterprise	NOUN
fbem-2810	56	39	cash	cash	NOUN
fbem-2810	56	40	,	,	PUNCT
fbem-2810	56	41	but	but	CCONJ
fbem-2810	56	42	also	also	ADV
fbem-2810	56	43	includes	include	VERB
fbem-2810	56	44	the	the	DET
fbem-2810	56	45	actual	actual	ADJ
fbem-2810	56	46	degree	degree	NOUN
fbem-2810	56	47	of	of	ADP
fbem-2810	56	48	use	use	NOUN
fbem-2810	56	49	of	of	ADP
fbem-2810	56	50	the	the	DET
fbem-2810	56	51	enterprise	enterprise	NOUN
fbem-2810	56	52	cash	cash	NOUN
fbem-2810	56	53	.	.	PUNCT
fbem-2810	57	1	when	when	SCONJ
fbem-2810	57	2	the	the	DET
fbem-2810	57	3	manager	manager	NOUN
fbem-2810	57	4	's	's	PART
fbem-2810	57	5	cash	cash	NOUN
fbem-2810	57	6	management	management	NOUN
fbem-2810	57	7	management	management	NOUN
fbem-2810	57	8	is	be	AUX
fbem-2810	57	9	backward	backward	ADJ
fbem-2810	57	10	,	,	PUNCT
fbem-2810	57	11	along	along	ADP
fbem-2810	57	12	with	with	ADP
fbem-2810	57	13	the	the	DET
fbem-2810	57	14	continuous	continuous	ADJ
fbem-2810	57	15	development	development	NOUN
fbem-2810	57	16	of	of	ADP
fbem-2810	57	17	the	the	DET
fbem-2810	57	18	times	time	NOUN
fbem-2810	57	19	,	,	PUNCT
fbem-2810	57	20	it	it	PRON
fbem-2810	57	21	will	will	AUX
fbem-2810	57	22	gradually	gradually	ADV
fbem-2810	57	23	cause	cause	VERB
fbem-2810	57	24	the	the	DET
fbem-2810	57	25	fragmentation	fragmentation	NOUN
fbem-2810	57	26	of	of	ADP
fbem-2810	57	27	the	the	DET
fbem-2810	57	28	enterprise	enterprise	NOUN
fbem-2810	57	29	and	and	CCONJ
fbem-2810	57	30	the	the	DET
fbem-2810	57	31	market	market	NOUN
fbem-2810	57	32	,	,	PUNCT
fbem-2810	57	33	thus	thus	ADV
fbem-2810	57	34	leading	lead	VERB
fbem-2810	57	35	to	to	ADP
fbem-2810	57	36	problems	problem	NOUN
fbem-2810	57	37	in	in	ADP
fbem-2810	57	38	the	the	DET
fbem-2810	57	39	management	management	NOUN
fbem-2810	57	40	of	of	ADP
fbem-2810	57	41	the	the	DET
fbem-2810	57	42	enterprise	enterprise	NOUN
fbem-2810	57	43	's	's	PART
fbem-2810	57	44	working	working	NOUN
fbem-2810	57	45	capital	capital	NOUN
fbem-2810	57	46	,	,	PUNCT
fbem-2810	57	47	which	which	PRON
fbem-2810	57	48	may	may	AUX
fbem-2810	57	49	seriously	seriously	ADV
fbem-2810	57	50	affect	affect	VERB
fbem-2810	57	51	the	the	DET
fbem-2810	57	52	daily	daily	ADJ
fbem-2810	57	53	business	business	NOUN
fbem-2810	57	54	activities	activity	NOUN
fbem-2810	57	55	of	of	ADP
fbem-2810	57	56	the	the	DET
fbem-2810	57	57	enterprise	enterprise	NOUN
fbem-2810	57	58	.	.	PUNCT
fbem-2810	58	1	4.2	4.2	NUM
fbem-2810	58	2	.	.	PUNCT
fbem-2810	59	1	unstrict	unstrict	ADJ
fbem-2810	59	2	accounts	account	VERB
fbem-2810	59	3	receivable	receivable	ADJ
fbem-2810	59	4	management	management	NOUN
fbem-2810	59	5	system	system	NOUN
fbem-2810	59	6	accounts	account	VERB
fbem-2810	59	7	receivable	receivable	ADJ
fbem-2810	59	8	is	be	AUX
fbem-2810	59	9	a	a	DET
fbem-2810	59	10	frequently	frequently	ADV
fbem-2810	59	11	used	use	VERB
fbem-2810	59	12	asset	asset	NOUN
fbem-2810	59	13	account	account	NOUN
fbem-2810	59	14	for	for	ADP
fbem-2810	59	15	enterprises	enterprise	NOUN
fbem-2810	59	16	,	,	PUNCT
fbem-2810	59	17	and	and	CCONJ
fbem-2810	59	18	it	it	PRON
fbem-2810	59	19	also	also	ADV
fbem-2810	59	20	affects	affect	VERB
fbem-2810	59	21	the	the	DET
fbem-2810	59	22	daily	daily	ADJ
fbem-2810	59	23	operation	operation	NOUN
fbem-2810	59	24	activities	activity	NOUN
fbem-2810	59	25	of	of	ADP
fbem-2810	59	26	enterprises	enterprise	NOUN
fbem-2810	59	27	to	to	ADP
fbem-2810	59	28	a	a	DET
fbem-2810	59	29	certain	certain	ADJ
fbem-2810	59	30	extent	extent	NOUN
fbem-2810	59	31	.	.	PUNCT
fbem-2810	60	1	the	the	DET
fbem-2810	60	2	larger	large	ADJ
fbem-2810	60	3	and	and	CCONJ
fbem-2810	60	4	larger	large	ADJ
fbem-2810	60	5	the	the	DET
fbem-2810	60	6	structure	structure	NOUN
fbem-2810	60	7	of	of	ADP
fbem-2810	60	8	the	the	DET
fbem-2810	60	9	enterprise	enterprise	NOUN
fbem-2810	60	10	,	,	PUNCT
fbem-2810	60	11	the	the	PRON
fbem-2810	60	12	greater	great	ADJ
fbem-2810	60	13	the	the	DET
fbem-2810	60	14	proportion	proportion	NOUN
fbem-2810	60	15	of	of	ADP
fbem-2810	60	16	daily	daily	ADJ
fbem-2810	60	17	operation	operation	NOUN
fbem-2810	60	18	accounts	account	NOUN
fbem-2810	60	19	receivable	receivable	ADJ
fbem-2810	60	20	will	will	AUX
fbem-2810	60	21	take	take	VERB
fbem-2810	60	22	up	up	ADP
fbem-2810	60	23	,	,	PUNCT
fbem-2810	60	24	and	and	CCONJ
fbem-2810	60	25	there	there	PRON
fbem-2810	60	26	may	may	AUX
fbem-2810	60	27	be	be	AUX
fbem-2810	60	28	a	a	DET
fbem-2810	60	29	lack	lack	NOUN
fbem-2810	60	30	of	of	ADP
fbem-2810	60	31	communication	communication	NOUN
fbem-2810	60	32	between	between	ADP
fbem-2810	60	33	various	various	ADJ
fbem-2810	60	34	departments	department	NOUN
fbem-2810	60	35	,	,	PUNCT
fbem-2810	60	36	and	and	CCONJ
fbem-2810	60	37	76	76	NUM
fbem-2810	60	38	there	there	PRON
fbem-2810	60	39	will	will	AUX
fbem-2810	60	40	be	be	AUX
fbem-2810	60	41	a	a	DET
fbem-2810	60	42	part	part	NOUN
fbem-2810	60	43	of	of	ADP
fbem-2810	60	44	crossover	crossover	NOUN
fbem-2810	60	45	of	of	ADP
fbem-2810	60	46	adjacent	adjacent	ADJ
fbem-2810	60	47	responsibilities	responsibility	NOUN
fbem-2810	60	48	.	.	PUNCT
fbem-2810	61	1	this	this	DET
fbem-2810	61	2	part	part	NOUN
fbem-2810	61	3	may	may	AUX
fbem-2810	61	4	lead	lead	VERB
fbem-2810	61	5	to	to	ADP
fbem-2810	61	6	problems	problem	NOUN
fbem-2810	61	7	in	in	ADP
fbem-2810	61	8	the	the	DET
fbem-2810	61	9	work	work	NOUN
fbem-2810	61	10	due	due	ADP
fbem-2810	61	11	to	to	ADP
fbem-2810	61	12	the	the	DET
fbem-2810	61	13	different	different	ADJ
fbem-2810	61	14	objectives	objective	NOUN
fbem-2810	61	15	of	of	ADP
fbem-2810	61	16	different	different	ADJ
fbem-2810	61	17	departments	department	NOUN
fbem-2810	61	18	.	.	PUNCT
fbem-2810	62	1	for	for	ADP
fbem-2810	62	2	example	example	NOUN
fbem-2810	62	3	,	,	PUNCT
fbem-2810	62	4	the	the	DET
fbem-2810	62	5	business	business	NOUN
fbem-2810	62	6	department	department	NOUN
fbem-2810	62	7	may	may	AUX
fbem-2810	62	8	only	only	ADV
fbem-2810	62	9	examine	examine	VERB
fbem-2810	62	10	whether	whether	SCONJ
fbem-2810	62	11	the	the	DET
fbem-2810	62	12	supplier	supplier	NOUN
fbem-2810	62	13	has	have	VERB
fbem-2810	62	14	the	the	DET
fbem-2810	62	15	ability	ability	NOUN
fbem-2810	62	16	to	to	PART
fbem-2810	62	17	provide	provide	VERB
fbem-2810	62	18	the	the	DET
fbem-2810	62	19	relevant	relevant	ADJ
fbem-2810	62	20	products	product	NOUN
fbem-2810	62	21	but	but	CCONJ
fbem-2810	62	22	not	not	PART
fbem-2810	62	23	the	the	DET
fbem-2810	62	24	operation	operation	NOUN
fbem-2810	62	25	of	of	ADP
fbem-2810	62	26	the	the	DET
fbem-2810	62	27	company	company	NOUN
fbem-2810	62	28	.	.	PUNCT
fbem-2810	63	1	when	when	SCONJ
fbem-2810	63	2	the	the	DET
fbem-2810	63	3	business	business	NOUN
fbem-2810	63	4	department	department	NOUN
fbem-2810	63	5	finishes	finish	VERB
fbem-2810	63	6	the	the	DET
fbem-2810	63	7	contract	contract	NOUN
fbem-2810	63	8	,	,	PUNCT
fbem-2810	63	9	the	the	DET
fbem-2810	63	10	finance	finance	NOUN
fbem-2810	63	11	department	department	NOUN
fbem-2810	63	12	may	may	AUX
fbem-2810	63	13	only	only	ADV
fbem-2810	63	14	examine	examine	VERB
fbem-2810	63	15	the	the	DET
fbem-2810	63	16	financial	financial	ADJ
fbem-2810	63	17	situation	situation	NOUN
fbem-2810	63	18	of	of	ADP
fbem-2810	63	19	the	the	DET
fbem-2810	63	20	supplier	supplier	NOUN
fbem-2810	63	21	,	,	PUNCT
fbem-2810	63	22	which	which	PRON
fbem-2810	63	23	may	may	AUX
fbem-2810	63	24	increase	increase	VERB
fbem-2810	63	25	the	the	DET
fbem-2810	63	26	risk	risk	NOUN
fbem-2810	63	27	that	that	SCONJ
fbem-2810	63	28	the	the	DET
fbem-2810	63	29	enterprise	enterprise	NOUN
fbem-2810	63	30	can	can	AUX
fbem-2810	63	31	not	not	PART
fbem-2810	63	32	collect	collect	VERB
fbem-2810	63	33	the	the	DET
fbem-2810	63	34	accounts	account	NOUN
fbem-2810	63	35	receivable	receivable	ADJ
fbem-2810	63	36	.	.	PUNCT
fbem-2810	64	1	4.3	4.3	NUM
fbem-2810	64	2	.	.	PUNCT
fbem-2810	64	3	lack	lack	NOUN
fbem-2810	64	4	of	of	ADP
fbem-2810	64	5	perfect	perfect	ADJ
fbem-2810	64	6	inventory	inventory	NOUN
fbem-2810	64	7	management	management	NOUN
fbem-2810	64	8	system	system	NOUN
fbem-2810	64	9	the	the	DET
fbem-2810	64	10	management	management	NOUN
fbem-2810	64	11	of	of	ADP
fbem-2810	64	12	inventory	inventory	NOUN
fbem-2810	64	13	is	be	AUX
fbem-2810	64	14	not	not	PART
fbem-2810	64	15	only	only	ADV
fbem-2810	64	16	reflected	reflect	VERB
fbem-2810	64	17	in	in	ADP
fbem-2810	64	18	the	the	DET
fbem-2810	64	19	daily	daily	ADJ
fbem-2810	64	20	management	management	NOUN
fbem-2810	64	21	of	of	ADP
fbem-2810	64	22	the	the	DET
fbem-2810	64	23	warehouse	warehouse	NOUN
fbem-2810	64	24	,	,	PUNCT
fbem-2810	64	25	but	but	CCONJ
fbem-2810	64	26	also	also	ADV
fbem-2810	64	27	the	the	DET
fbem-2810	64	28	control	control	NOUN
fbem-2810	64	29	of	of	ADP
fbem-2810	64	30	the	the	DET
fbem-2810	64	31	quantity	quantity	NOUN
fbem-2810	64	32	.	.	PUNCT
fbem-2810	65	1	if	if	SCONJ
fbem-2810	65	2	an	an	DET
fbem-2810	65	3	enterprise	enterprise	NOUN
fbem-2810	65	4	produces	produce	VERB
fbem-2810	65	5	a	a	DET
fbem-2810	65	6	large	large	ADJ
fbem-2810	65	7	amount	amount	NOUN
fbem-2810	65	8	of	of	ADP
fbem-2810	65	9	inventory	inventory	NOUN
fbem-2810	65	10	,	,	PUNCT
fbem-2810	65	11	which	which	PRON
fbem-2810	65	12	leads	lead	VERB
fbem-2810	65	13	to	to	ADP
fbem-2810	65	14	the	the	DET
fbem-2810	65	15	backlog	backlog	NOUN
fbem-2810	65	16	of	of	ADP
fbem-2810	65	17	inventory	inventory	NOUN
fbem-2810	65	18	in	in	ADP
fbem-2810	65	19	the	the	DET
fbem-2810	65	20	warehouse	warehouse	NOUN
fbem-2810	65	21	,	,	PUNCT
fbem-2810	65	22	it	it	PRON
fbem-2810	65	23	not	not	PART
fbem-2810	65	24	only	only	ADV
fbem-2810	65	25	aggravates	aggravate	VERB
fbem-2810	65	26	the	the	DET
fbem-2810	65	27	difficulty	difficulty	NOUN
fbem-2810	65	28	of	of	ADP
fbem-2810	65	29	warehouse	warehouse	NOUN
fbem-2810	65	30	management	management	NOUN
fbem-2810	65	31	,	,	PUNCT
fbem-2810	65	32	but	but	CCONJ
fbem-2810	65	33	also	also	ADV
fbem-2810	65	34	means	mean	VERB
fbem-2810	65	35	that	that	SCONJ
fbem-2810	65	36	a	a	DET
fbem-2810	65	37	large	large	ADJ
fbem-2810	65	38	amount	amount	NOUN
fbem-2810	65	39	of	of	ADP
fbem-2810	65	40	the	the	DET
fbem-2810	65	41	enterprise	enterprise	NOUN
fbem-2810	65	42	's	's	PART
fbem-2810	65	43	capital	capital	NOUN
fbem-2810	65	44	may	may	AUX
fbem-2810	65	45	have	have	AUX
fbem-2810	65	46	been	be	AUX
fbem-2810	65	47	occupied	occupy	VERB
fbem-2810	65	48	and	and	CCONJ
fbem-2810	65	49	can	can	AUX
fbem-2810	65	50	not	not	PART
fbem-2810	65	51	be	be	AUX
fbem-2810	65	52	discounted	discount	VERB
fbem-2810	65	53	in	in	ADP
fbem-2810	65	54	a	a	DET
fbem-2810	65	55	short	short	ADJ
fbem-2810	65	56	time	time	NOUN
fbem-2810	65	57	.	.	PUNCT
fbem-2810	66	1	the	the	DET
fbem-2810	66	2	increase	increase	NOUN
fbem-2810	66	3	in	in	ADP
fbem-2810	66	4	the	the	DET
fbem-2810	66	5	number	number	NOUN
fbem-2810	66	6	of	of	ADP
fbem-2810	66	7	inventory	inventory	NOUN
fbem-2810	66	8	makes	make	VERB
fbem-2810	66	9	it	it	PRON
fbem-2810	66	10	more	more	ADV
fbem-2810	66	11	difficult	difficult	ADJ
fbem-2810	66	12	for	for	SCONJ
fbem-2810	66	13	the	the	DET
fbem-2810	66	14	management	management	NOUN
fbem-2810	66	15	staff	staff	NOUN
fbem-2810	66	16	to	to	PART
fbem-2810	66	17	manage	manage	VERB
fbem-2810	66	18	,	,	PUNCT
fbem-2810	66	19	and	and	CCONJ
fbem-2810	66	20	the	the	DET
fbem-2810	66	21	enterprise	enterprise	NOUN
fbem-2810	66	22	does	do	AUX
fbem-2810	66	23	not	not	PART
fbem-2810	66	24	use	use	VERB
fbem-2810	66	25	advanced	advanced	ADJ
fbem-2810	66	26	management	management	NOUN
fbem-2810	66	27	system	system	NOUN
fbem-2810	66	28	,	,	PUNCT
fbem-2810	66	29	only	only	ADV
fbem-2810	66	30	rely	rely	VERB
fbem-2810	66	31	on	on	ADP
fbem-2810	66	32	manual	manual	ADJ
fbem-2810	66	33	inventory	inventory	NOUN
fbem-2810	66	34	verification	verification	NOUN
fbem-2810	66	35	may	may	AUX
fbem-2810	66	36	be	be	AUX
fbem-2810	66	37	inaccurate	inaccurate	ADJ
fbem-2810	66	38	or	or	CCONJ
fbem-2810	66	39	forget	forget	VERB
fbem-2810	66	40	the	the	DET
fbem-2810	66	41	early	early	ADJ
fbem-2810	66	42	inventory	inventory	NOUN
fbem-2810	66	43	;	;	PUNCT
fbem-2810	66	44	in	in	ADP
fbem-2810	66	45	addition	addition	NOUN
fbem-2810	66	46	,	,	PUNCT
fbem-2810	66	47	although	although	SCONJ
fbem-2810	66	48	the	the	DET
fbem-2810	66	49	production	production	NOUN
fbem-2810	66	50	of	of	ADP
fbem-2810	66	51	excess	excess	ADJ
fbem-2810	66	52	inventory	inventory	NOUN
fbem-2810	66	53	is	be	AUX
fbem-2810	66	54	a	a	DET
fbem-2810	66	55	kind	kind	NOUN
fbem-2810	66	56	of	of	ADP
fbem-2810	66	57	utilization	utilization	NOUN
fbem-2810	66	58	of	of	ADP
fbem-2810	66	59	the	the	DET
fbem-2810	66	60	enterprise	enterprise	NOUN
fbem-2810	66	61	's	's	PART
fbem-2810	66	62	working	work	VERB
fbem-2810	66	63	capital	capital	NOUN
fbem-2810	66	64	,	,	PUNCT
fbem-2810	66	65	but	but	CCONJ
fbem-2810	66	66	is	be	AUX
fbem-2810	66	67	not	not	PART
fbem-2810	66	68	the	the	DET
fbem-2810	66	69	most	most	ADV
fbem-2810	66	70	appropriate	appropriate	ADJ
fbem-2810	66	71	way	way	NOUN
fbem-2810	66	72	to	to	PART
fbem-2810	66	73	use	use	VERB
fbem-2810	66	74	the	the	DET
fbem-2810	66	75	enterprise	enterprise	NOUN
fbem-2810	66	76	,	,	PUNCT
fbem-2810	66	77	a	a	DET
fbem-2810	66	78	large	large	ADJ
fbem-2810	66	79	backlog	backlog	NOUN
fbem-2810	66	80	of	of	ADP
fbem-2810	66	81	inventory	inventory	NOUN
fbem-2810	66	82	may	may	AUX
fbem-2810	66	83	be	be	AUX
fbem-2810	66	84	a	a	DET
fbem-2810	66	85	large	large	ADJ
fbem-2810	66	86	amount	amount	NOUN
fbem-2810	66	87	of	of	ADP
fbem-2810	66	88	working	work	VERB
fbem-2810	66	89	capital	capital	NOUN
fbem-2810	66	90	.	.	PUNCT
fbem-2810	67	1	this	this	DET
fbem-2810	67	2	move	move	NOUN
fbem-2810	67	3	also	also	ADV
fbem-2810	67	4	makes	make	VERB
fbem-2810	67	5	the	the	DET
fbem-2810	67	6	enterprise	enterprise	NOUN
fbem-2810	67	7	a	a	DET
fbem-2810	67	8	large	large	ADJ
fbem-2810	67	9	amount	amount	NOUN
fbem-2810	67	10	of	of	ADP
fbem-2810	67	11	working	work	VERB
fbem-2810	67	12	capital	capital	NOUN
fbem-2810	67	13	is	be	AUX
fbem-2810	67	14	occupied	occupy	VERB
fbem-2810	67	15	,	,	PUNCT
fbem-2810	67	16	can	can	AUX
fbem-2810	67	17	not	not	PART
fbem-2810	67	18	be	be	AUX
fbem-2810	67	19	used	use	VERB
fbem-2810	67	20	flexibly	flexibly	ADV
fbem-2810	67	21	.	.	PUNCT
fbem-2810	68	1	4.4	4.4	NUM
fbem-2810	68	2	.	.	PUNCT
fbem-2810	69	1	the	the	DET
fbem-2810	69	2	huge	huge	ADJ
fbem-2810	69	3	amount	amount	NOUN
fbem-2810	69	4	of	of	ADP
fbem-2810	69	5	accounts	account	NOUN
fbem-2810	69	6	payable	payable	ADJ
fbem-2810	69	7	affects	affect	VERB
fbem-2810	69	8	the	the	DET
fbem-2810	69	9	daily	daily	ADJ
fbem-2810	69	10	business	business	NOUN
fbem-2810	69	11	activities	activity	NOUN
fbem-2810	69	12	of	of	ADP
fbem-2810	69	13	the	the	DET
fbem-2810	69	14	enterprise	enterprise	NOUN
fbem-2810	69	15	in	in	ADP
fbem-2810	69	16	terms	term	NOUN
fbem-2810	69	17	of	of	ADP
fbem-2810	69	18	enterprises	enterprise	NOUN
fbem-2810	69	19	,	,	PUNCT
fbem-2810	69	20	accounts	account	VERB
fbem-2810	69	21	payable	payable	ADJ
fbem-2810	69	22	is	be	AUX
fbem-2810	69	23	actually	actually	ADV
fbem-2810	69	24	a	a	DET
fbem-2810	69	25	convenience	convenience	NOUN
fbem-2810	69	26	for	for	ADP
fbem-2810	69	27	enterprises	enterprise	NOUN
fbem-2810	69	28	.	.	PUNCT
fbem-2810	70	1	while	while	SCONJ
fbem-2810	70	2	the	the	DET
fbem-2810	70	3	enterprise	enterprise	NOUN
fbem-2810	70	4	receives	receive	VERB
fbem-2810	70	5	the	the	DET
fbem-2810	70	6	goods	good	NOUN
fbem-2810	70	7	,	,	PUNCT
fbem-2810	70	8	the	the	DET
fbem-2810	70	9	seller	seller	NOUN
fbem-2810	70	10	can	can	AUX
fbem-2810	70	11	extend	extend	VERB
fbem-2810	70	12	the	the	DET
fbem-2810	70	13	payment	payment	NOUN
fbem-2810	70	14	time	time	NOUN
fbem-2810	70	15	of	of	ADP
fbem-2810	70	16	the	the	DET
fbem-2810	70	17	enterprise	enterprise	NOUN
fbem-2810	70	18	and	and	CCONJ
fbem-2810	70	19	give	give	VERB
fbem-2810	70	20	the	the	DET
fbem-2810	70	21	enterprise	enterprise	NOUN
fbem-2810	70	22	a	a	DET
fbem-2810	70	23	certain	certain	ADJ
fbem-2810	70	24	capital	capital	NOUN
fbem-2810	70	25	buffer	buffer	NOUN
fbem-2810	70	26	time	time	NOUN
fbem-2810	70	27	.	.	PUNCT
fbem-2810	71	1	however	however	ADV
fbem-2810	71	2	,	,	PUNCT
fbem-2810	71	3	this	this	DET
fbem-2810	71	4	ratio	ratio	NOUN
fbem-2810	71	5	also	also	ADV
fbem-2810	71	6	needs	need	VERB
fbem-2810	71	7	to	to	PART
fbem-2810	71	8	be	be	AUX
fbem-2810	71	9	grasped	grasp	VERB
fbem-2810	71	10	very	very	ADV
fbem-2810	71	11	importantly	importantly	ADV
fbem-2810	71	12	,	,	PUNCT
fbem-2810	71	13	if	if	SCONJ
fbem-2810	71	14	the	the	DET
fbem-2810	71	15	proportion	proportion	NOUN
fbem-2810	71	16	of	of	ADP
fbem-2810	71	17	accounts	account	NOUN
fbem-2810	71	18	payable	payable	ADJ
fbem-2810	71	19	of	of	ADP
fbem-2810	71	20	the	the	DET
fbem-2810	71	21	enterprise	enterprise	NOUN
fbem-2810	71	22	is	be	AUX
fbem-2810	71	23	too	too	ADV
fbem-2810	71	24	large	large	ADJ
fbem-2810	71	25	,	,	PUNCT
fbem-2810	71	26	it	it	PRON
fbem-2810	71	27	may	may	AUX
fbem-2810	71	28	affect	affect	VERB
fbem-2810	71	29	the	the	DET
fbem-2810	71	30	balance	balance	NOUN
fbem-2810	71	31	sheet	sheet	NOUN
fbem-2810	71	32	ratio	ratio	NOUN
fbem-2810	71	33	of	of	ADP
fbem-2810	71	34	the	the	DET
fbem-2810	71	35	enterprise	enterprise	NOUN
fbem-2810	71	36	,	,	PUNCT
fbem-2810	71	37	thus	thus	ADV
fbem-2810	71	38	affecting	affect	VERB
fbem-2810	71	39	the	the	DET
fbem-2810	71	40	overall	overall	ADJ
fbem-2810	71	41	financial	financial	ADJ
fbem-2810	71	42	position	position	NOUN
fbem-2810	71	43	of	of	ADP
fbem-2810	71	44	the	the	DET
fbem-2810	71	45	enterprise	enterprise	NOUN
fbem-2810	71	46	.	.	PUNCT
fbem-2810	72	1	an	an	DET
fbem-2810	72	2	excessive	excessive	ADJ
fbem-2810	72	3	amount	amount	NOUN
fbem-2810	72	4	of	of	ADP
fbem-2810	72	5	accounts	account	NOUN
fbem-2810	72	6	payable	payable	ADJ
fbem-2810	72	7	may	may	AUX
fbem-2810	72	8	also	also	ADV
fbem-2810	72	9	require	require	VERB
fbem-2810	72	10	vigilance	vigilance	NOUN
fbem-2810	72	11	against	against	ADP
fbem-2810	72	12	sudden	sudden	ADJ
fbem-2810	72	13	payment	payment	NOUN
fbem-2810	72	14	requests	request	NOUN
fbem-2810	72	15	from	from	ADP
fbem-2810	72	16	the	the	DET
fbem-2810	72	17	sales	sale	NOUN
fbem-2810	72	18	side	side	NOUN
fbem-2810	72	19	.	.	PUNCT
fbem-2810	73	1	if	if	SCONJ
fbem-2810	73	2	the	the	DET
fbem-2810	73	3	amount	amount	NOUN
fbem-2810	73	4	of	of	ADP
fbem-2810	73	5	cash	cash	NOUN
fbem-2810	73	6	in	in	ADP
fbem-2810	73	7	the	the	DET
fbem-2810	73	8	daily	daily	ADJ
fbem-2810	73	9	operation	operation	NOUN
fbem-2810	73	10	of	of	ADP
fbem-2810	73	11	the	the	DET
fbem-2810	73	12	enterprise	enterprise	NOUN
fbem-2810	73	13	can	can	AUX
fbem-2810	73	14	not	not	PART
fbem-2810	73	15	support	support	VERB
fbem-2810	73	16	the	the	DET
fbem-2810	73	17	amount	amount	NOUN
fbem-2810	73	18	of	of	ADP
fbem-2810	73	19	accounts	account	NOUN
fbem-2810	73	20	payable	payable	ADJ
fbem-2810	73	21	,	,	PUNCT
fbem-2810	73	22	there	there	PRON
fbem-2810	73	23	may	may	AUX
fbem-2810	73	24	be	be	AUX
fbem-2810	73	25	a	a	DET
fbem-2810	73	26	possibility	possibility	NOUN
fbem-2810	73	27	of	of	ADP
fbem-2810	73	28	default	default	NOUN
fbem-2810	73	29	and	and	CCONJ
fbem-2810	73	30	the	the	DET
fbem-2810	73	31	reputation	reputation	NOUN
fbem-2810	73	32	of	of	ADP
fbem-2810	73	33	the	the	DET
fbem-2810	73	34	enterprise	enterprise	NOUN
fbem-2810	73	35	may	may	AUX
fbem-2810	73	36	also	also	ADV
fbem-2810	73	37	be	be	AUX
fbem-2810	73	38	affected	affect	VERB
fbem-2810	73	39	.	.	PUNCT
fbem-2810	74	1	4.5	4.5	NUM
fbem-2810	74	2	.	.	PUNCT
fbem-2810	75	1	problems	problem	NOUN
fbem-2810	75	2	of	of	ADP
fbem-2810	75	3	management	management	NOUN
fbem-2810	75	4	system	system	NOUN
fbem-2810	75	5	and	and	CCONJ
fbem-2810	75	6	management	management	NOUN
fbem-2810	75	7	system	system	NOUN
fbem-2810	75	8	finally	finally	ADV
fbem-2810	75	9	,	,	PUNCT
fbem-2810	75	10	it	it	PRON
fbem-2810	75	11	is	be	AUX
fbem-2810	75	12	the	the	DET
fbem-2810	75	13	influence	influence	NOUN
fbem-2810	75	14	of	of	ADP
fbem-2810	75	15	the	the	DET
fbem-2810	75	16	company	company	NOUN
fbem-2810	75	17	's	's	PART
fbem-2810	75	18	own	own	ADJ
fbem-2810	75	19	department	department	NOUN
fbem-2810	75	20	and	and	CCONJ
fbem-2810	75	21	management	management	NOUN
fbem-2810	75	22	system	system	NOUN
fbem-2810	75	23	.	.	PUNCT
fbem-2810	76	1	generally	generally	ADV
fbem-2810	76	2	,	,	PUNCT
fbem-2810	76	3	the	the	DET
fbem-2810	76	4	finance	finance	NOUN
fbem-2810	76	5	department	department	NOUN
fbem-2810	76	6	of	of	ADP
fbem-2810	76	7	the	the	DET
fbem-2810	76	8	company	company	NOUN
fbem-2810	76	9	will	will	AUX
fbem-2810	76	10	make	make	VERB
fbem-2810	76	11	a	a	DET
fbem-2810	76	12	general	general	ADJ
fbem-2810	76	13	plan	plan	NOUN
fbem-2810	76	14	to	to	PART
fbem-2810	76	15	manage	manage	VERB
fbem-2810	76	16	the	the	DET
fbem-2810	76	17	working	work	VERB
fbem-2810	76	18	capital	capital	NOUN
fbem-2810	76	19	of	of	ADP
fbem-2810	76	20	the	the	DET
fbem-2810	76	21	enterprise	enterprise	NOUN
fbem-2810	76	22	,	,	PUNCT
fbem-2810	76	23	but	but	CCONJ
fbem-2810	76	24	in	in	ADP
fbem-2810	76	25	the	the	DET
fbem-2810	76	26	actual	actual	ADJ
fbem-2810	76	27	implementation	implementation	NOUN
fbem-2810	76	28	process	process	NOUN
fbem-2810	76	29	,	,	PUNCT
fbem-2810	76	30	there	there	PRON
fbem-2810	76	31	are	be	VERB
fbem-2810	76	32	still	still	ADV
fbem-2810	76	33	many	many	ADJ
fbem-2810	76	34	unexpected	unexpected	ADJ
fbem-2810	76	35	situations	situation	NOUN
fbem-2810	76	36	.	.	PUNCT
fbem-2810	77	1	the	the	DET
fbem-2810	77	2	general	general	ADJ
fbem-2810	77	3	enterprise	enterprise	NOUN
fbem-2810	77	4	daily	daily	ADV
fbem-2810	77	5	has	have	VERB
fbem-2810	77	6	the	the	DET
fbem-2810	77	7	experience	experience	NOUN
fbem-2810	77	8	of	of	ADP
fbem-2810	77	9	dealing	deal	VERB
fbem-2810	77	10	with	with	ADP
fbem-2810	77	11	unexpected	unexpected	ADJ
fbem-2810	77	12	situations	situation	NOUN
fbem-2810	77	13	,	,	PUNCT
fbem-2810	77	14	which	which	PRON
fbem-2810	77	15	may	may	AUX
fbem-2810	77	16	lead	lead	VERB
fbem-2810	77	17	to	to	ADP
fbem-2810	77	18	the	the	DET
fbem-2810	77	19	daily	daily	ADJ
fbem-2810	77	20	business	business	NOUN
fbem-2810	77	21	activities	activity	NOUN
fbem-2810	77	22	of	of	ADP
fbem-2810	77	23	the	the	DET
fbem-2810	77	24	enterprise	enterprise	NOUN
fbem-2810	77	25	being	be	AUX
fbem-2810	77	26	affected	affect	VERB
fbem-2810	77	27	once	once	SCONJ
fbem-2810	77	28	it	it	PRON
fbem-2810	77	29	encounters	encounter	VERB
fbem-2810	77	30	such	such	ADJ
fbem-2810	77	31	situations	situation	NOUN
fbem-2810	77	32	.	.	PUNCT
fbem-2810	78	1	in	in	ADP
fbem-2810	78	2	addition	addition	NOUN
fbem-2810	78	3	,	,	PUNCT
fbem-2810	78	4	the	the	DET
fbem-2810	78	5	company	company	NOUN
fbem-2810	78	6	has	have	AUX
fbem-2810	78	7	not	not	PART
fbem-2810	78	8	set	set	VERB
fbem-2810	78	9	up	up	ADP
fbem-2810	78	10	a	a	DET
fbem-2810	78	11	special	special	ADJ
fbem-2810	78	12	monitoring	monitoring	NOUN
fbem-2810	78	13	department	department	NOUN
fbem-2810	78	14	,	,	PUNCT
fbem-2810	78	15	which	which	PRON
fbem-2810	78	16	is	be	AUX
fbem-2810	78	17	unable	unable	ADJ
fbem-2810	78	18	to	to	PART
fbem-2810	78	19	monitor	monitor	VERB
fbem-2810	78	20	and	and	CCONJ
fbem-2810	78	21	manage	manage	VERB
fbem-2810	78	22	the	the	DET
fbem-2810	78	23	flow	flow	NOUN
fbem-2810	78	24	of	of	ADP
fbem-2810	78	25	working	work	VERB
fbem-2810	78	26	capital	capital	NOUN
fbem-2810	78	27	in	in	ADP
fbem-2810	78	28	the	the	DET
fbem-2810	78	29	daily	daily	ADJ
fbem-2810	78	30	operation	operation	NOUN
fbem-2810	78	31	activities	activity	NOUN
fbem-2810	78	32	of	of	ADP
fbem-2810	78	33	the	the	DET
fbem-2810	78	34	enterprise	enterprise	NOUN
fbem-2810	78	35	,	,	PUNCT
fbem-2810	78	36	unable	unable	ADJ
fbem-2810	78	37	to	to	PART
fbem-2810	78	38	track	track	VERB
fbem-2810	78	39	the	the	DET
fbem-2810	78	40	use	use	NOUN
fbem-2810	78	41	of	of	ADP
fbem-2810	78	42	working	work	VERB
fbem-2810	78	43	capital	capital	NOUN
fbem-2810	78	44	management	management	NOUN
fbem-2810	78	45	of	of	ADP
fbem-2810	78	46	the	the	DET
fbem-2810	78	47	enterprise	enterprise	NOUN
fbem-2810	78	48	,	,	PUNCT
fbem-2810	78	49	and	and	CCONJ
fbem-2810	78	50	unable	unable	ADJ
fbem-2810	78	51	to	to	PART
fbem-2810	78	52	forecast	forecast	VERB
fbem-2810	78	53	the	the	DET
fbem-2810	78	54	future	future	ADJ
fbem-2810	78	55	use	use	NOUN
fbem-2810	78	56	of	of	ADP
fbem-2810	78	57	funds	fund	NOUN
fbem-2810	78	58	according	accord	VERB
fbem-2810	78	59	to	to	ADP
fbem-2810	78	60	the	the	DET
fbem-2810	78	61	actual	actual	ADJ
fbem-2810	78	62	situation	situation	NOUN
fbem-2810	78	63	of	of	ADP
fbem-2810	78	64	the	the	DET
fbem-2810	78	65	enterprise	enterprise	NOUN
fbem-2810	78	66	.	.	PUNCT
fbem-2810	79	1	5	5	X
fbem-2810	79	2	.	.	X
fbem-2810	79	3	solutions	solution	NOUN
fbem-2810	79	4	to	to	ADP
fbem-2810	79	5	the	the	DET
fbem-2810	79	6	working	work	VERB
fbem-2810	79	7	capital	capital	NOUN
fbem-2810	79	8	management	management	NOUN
fbem-2810	79	9	problems	problem	NOUN
fbem-2810	79	10	of	of	ADP
fbem-2810	79	11	research	research	NOUN
fbem-2810	79	12	service	service	NOUN
fbem-2810	79	13	enterprises	enterprise	NOUN
fbem-2810	79	14	as	as	ADP
fbem-2810	79	15	one	one	NUM
fbem-2810	79	16	of	of	ADP
fbem-2810	79	17	the	the	DET
fbem-2810	79	18	most	most	ADV
fbem-2810	79	19	important	important	ADJ
fbem-2810	79	20	parts	part	NOUN
fbem-2810	79	21	of	of	ADP
fbem-2810	79	22	the	the	DET
fbem-2810	79	23	daily	daily	ADJ
fbem-2810	79	24	business	business	NOUN
fbem-2810	79	25	activities	activity	NOUN
fbem-2810	79	26	,	,	PUNCT
fbem-2810	79	27	the	the	DET
fbem-2810	79	28	problems	problem	NOUN
fbem-2810	79	29	of	of	ADP
fbem-2810	79	30	working	work	VERB
fbem-2810	79	31	capital	capital	NOUN
fbem-2810	79	32	management	management	NOUN
fbem-2810	79	33	also	also	ADV
fbem-2810	79	34	affect	affect	VERB
fbem-2810	79	35	the	the	DET
fbem-2810	79	36	daily	daily	ADJ
fbem-2810	79	37	business	business	NOUN
fbem-2810	79	38	activities	activity	NOUN
fbem-2810	79	39	of	of	ADP
fbem-2810	79	40	the	the	DET
fbem-2810	79	41	enterprise	enterprise	NOUN
fbem-2810	79	42	to	to	ADP
fbem-2810	79	43	a	a	DET
fbem-2810	79	44	certain	certain	ADJ
fbem-2810	79	45	extent	extent	NOUN
fbem-2810	79	46	.	.	PUNCT
fbem-2810	80	1	moreover	moreover	ADV
fbem-2810	80	2	,	,	PUNCT
fbem-2810	80	3	the	the	DET
fbem-2810	80	4	company	company	NOUN
fbem-2810	80	5	as	as	ADP
fbem-2810	80	6	a	a	DET
fbem-2810	80	7	research	research	NOUN
fbem-2810	80	8	service	service	NOUN
fbem-2810	80	9	industry	industry	NOUN
fbem-2810	80	10	company	company	NOUN
fbem-2810	80	11	,	,	PUNCT
fbem-2810	80	12	the	the	DET
fbem-2810	80	13	industry	industry	NOUN
fbem-2810	80	14	is	be	AUX
fbem-2810	80	15	in	in	ADP
fbem-2810	80	16	a	a	DET
fbem-2810	80	17	rapid	rapid	ADJ
fbem-2810	80	18	development	development	NOUN
fbem-2810	80	19	stage	stage	NOUN
fbem-2810	80	20	in	in	ADP
fbem-2810	80	21	china	china	PROPN
fbem-2810	80	22	,	,	PUNCT
fbem-2810	80	23	the	the	DET
fbem-2810	80	24	level	level	NOUN
fbem-2810	80	25	of	of	ADP
fbem-2810	80	26	working	work	VERB
fbem-2810	80	27	capital	capital	NOUN
fbem-2810	80	28	management	management	NOUN
fbem-2810	80	29	is	be	AUX
fbem-2810	80	30	inadequate	inadequate	ADJ
fbem-2810	80	31	compared	compare	VERB
fbem-2810	80	32	with	with	ADP
fbem-2810	80	33	other	other	ADJ
fbem-2810	80	34	industries	industry	NOUN
fbem-2810	80	35	,	,	PUNCT
fbem-2810	80	36	therefore	therefore	ADV
fbem-2810	80	37	,	,	PUNCT
fbem-2810	80	38	combined	combine	VERB
fbem-2810	80	39	with	with	ADP
fbem-2810	80	40	the	the	DET
fbem-2810	80	41	previous	previous	ADJ
fbem-2810	80	42	problems	problem	NOUN
fbem-2810	80	43	of	of	ADP
fbem-2810	80	44	the	the	DET
fbem-2810	80	45	enterprise	enterprise	NOUN
fbem-2810	80	46	,	,	PUNCT
fbem-2810	80	47	the	the	DET
fbem-2810	80	48	following	follow	VERB
fbem-2810	80	49	proposed	propose	VERB
fbem-2810	80	50	measures	measure	NOUN
fbem-2810	80	51	.	.	PUNCT
fbem-2810	81	1	5.1	5.1	NUM
fbem-2810	81	2	.	.	PUNCT
fbem-2810	82	1	strengthen	strengthen	VERB
fbem-2810	82	2	enterprise	enterprise	NOUN
fbem-2810	82	3	budget	budget	NOUN
fbem-2810	82	4	management	management	NOUN
fbem-2810	82	5	in	in	ADP
fbem-2810	82	6	the	the	DET
fbem-2810	82	7	context	context	NOUN
fbem-2810	82	8	of	of	ADP
fbem-2810	82	9	the	the	DET
fbem-2810	82	10	overall	overall	ADJ
fbem-2810	82	11	uncertainty	uncertainty	NOUN
fbem-2810	82	12	of	of	ADP
fbem-2810	82	13	the	the	DET
fbem-2810	82	14	world	world	NOUN
fbem-2810	82	15	economic	economic	ADJ
fbem-2810	82	16	situation	situation	NOUN
fbem-2810	82	17	,	,	PUNCT
fbem-2810	82	18	the	the	DET
fbem-2810	82	19	current	current	ADJ
fbem-2810	82	20	market	market	NOUN
fbem-2810	82	21	environment	environment	NOUN
fbem-2810	82	22	in	in	ADP
fbem-2810	82	23	china	china	PROPN
fbem-2810	82	24	is	be	AUX
fbem-2810	82	25	affected	affect	VERB
fbem-2810	82	26	,	,	PUNCT
fbem-2810	82	27	resulting	result	VERB
fbem-2810	82	28	in	in	ADP
fbem-2810	82	29	some	some	DET
fbem-2810	82	30	enterprises	enterprise	NOUN
fbem-2810	82	31	in	in	ADP
fbem-2810	82	32	this	this	DET
fbem-2810	82	33	market	market	NOUN
fbem-2810	82	34	environment	environment	NOUN
fbem-2810	82	35	,	,	PUNCT
fbem-2810	82	36	financial	financial	ADJ
fbem-2810	82	37	performance	performance	NOUN
fbem-2810	82	38	is	be	AUX
fbem-2810	82	39	affected	affect	VERB
fbem-2810	82	40	,	,	PUNCT
fbem-2810	82	41	business	business	NOUN
fbem-2810	82	42	volume	volume	NOUN
fbem-2810	82	43	is	be	AUX
fbem-2810	82	44	also	also	ADV
fbem-2810	82	45	decreasing	decrease	VERB
fbem-2810	82	46	,	,	PUNCT
fbem-2810	82	47	so	so	CCONJ
fbem-2810	82	48	the	the	DET
fbem-2810	82	49	use	use	NOUN
fbem-2810	82	50	of	of	ADP
fbem-2810	82	51	appropriate	appropriate	ADJ
fbem-2810	82	52	working	working	NOUN
fbem-2810	82	53	capital	capital	NOUN
fbem-2810	82	54	management	management	NOUN
fbem-2810	82	55	can	can	AUX
fbem-2810	82	56	be	be	AUX
fbem-2810	82	57	a	a	DET
fbem-2810	82	58	smooth	smooth	ADJ
fbem-2810	82	59	enterprise	enterprise	NOUN
fbem-2810	82	60	in	in	ADP
fbem-2810	82	61	the	the	DET
fbem-2810	82	62	current	current	ADJ
fbem-2810	82	63	economic	economic	ADJ
fbem-2810	82	64	background	background	NOUN
fbem-2810	82	65	to	to	PART
fbem-2810	82	66	tide	tide	VERB
fbem-2810	82	67	over	over	ADP
fbem-2810	82	68	the	the	DET
fbem-2810	82	69	difficulties	difficulty	NOUN
fbem-2810	82	70	.	.	PUNCT
fbem-2810	83	1	in	in	ADP
fbem-2810	83	2	terms	term	NOUN
fbem-2810	83	3	of	of	ADP
fbem-2810	83	4	daily	daily	ADJ
fbem-2810	83	5	cash	cash	NOUN
fbem-2810	83	6	management	management	NOUN
fbem-2810	83	7	,	,	PUNCT
fbem-2810	83	8	enterprises	enterprise	NOUN
fbem-2810	83	9	can	can	AUX
fbem-2810	83	10	strengthen	strengthen	VERB
fbem-2810	83	11	their	their	PRON
fbem-2810	83	12	financial	financial	ADJ
fbem-2810	83	13	budget	budget	NOUN
fbem-2810	83	14	management	management	NOUN
fbem-2810	83	15	,	,	PUNCT
fbem-2810	83	16	which	which	PRON
fbem-2810	83	17	includes	include	VERB
fbem-2810	83	18	all	all	DET
fbem-2810	83	19	aspects	aspect	NOUN
fbem-2810	83	20	of	of	ADP
fbem-2810	83	21	their	their	PRON
fbem-2810	83	22	daily	daily	ADJ
fbem-2810	83	23	business	business	NOUN
fbem-2810	83	24	.	.	PUNCT
fbem-2810	84	1	through	through	ADP
fbem-2810	84	2	proper	proper	ADJ
fbem-2810	84	3	budgeting	budgeting	NOUN
fbem-2810	84	4	,	,	PUNCT
fbem-2810	84	5	the	the	DET
fbem-2810	84	6	approximate	approximate	ADJ
fbem-2810	84	7	amount	amount	NOUN
fbem-2810	84	8	of	of	ADP
fbem-2810	84	9	funds	fund	NOUN
fbem-2810	84	10	can	can	AUX
fbem-2810	84	11	be	be	AUX
fbem-2810	84	12	estimated	estimate	VERB
fbem-2810	84	13	more	more	ADV
fbem-2810	84	14	accurately	accurately	ADV
fbem-2810	84	15	,	,	PUNCT
fbem-2810	84	16	so	so	SCONJ
fbem-2810	84	17	that	that	SCONJ
fbem-2810	84	18	the	the	DET
fbem-2810	84	19	amount	amount	NOUN
fbem-2810	84	20	of	of	ADP
fbem-2810	84	21	daily	daily	ADJ
fbem-2810	84	22	cash	cash	NOUN
fbem-2810	84	23	can	can	AUX
fbem-2810	84	24	be	be	AUX
fbem-2810	84	25	predicted	predict	VERB
fbem-2810	84	26	and	and	CCONJ
fbem-2810	84	27	the	the	DET
fbem-2810	84	28	cash	cash	NOUN
fbem-2810	84	29	turnover	turnover	NOUN
fbem-2810	84	30	cycle	cycle	NOUN
fbem-2810	84	31	can	can	AUX
fbem-2810	84	32	be	be	AUX
fbem-2810	84	33	effectively	effectively	ADV
fbem-2810	84	34	controlled	control	VERB
fbem-2810	84	35	,	,	PUNCT
fbem-2810	84	36	thus	thus	ADV
fbem-2810	84	37	making	make	VERB
fbem-2810	84	38	the	the	DET
fbem-2810	84	39	enterprise	enterprise	NOUN
fbem-2810	84	40	achieve	achieve	VERB
fbem-2810	84	41	optimal	optimal	ADJ
fbem-2810	84	42	benefits	benefit	NOUN
fbem-2810	84	43	.	.	PUNCT
fbem-2810	85	1	5.2	5.2	NUM
fbem-2810	85	2	.	.	PUNCT
fbem-2810	85	3	broaden	broaden	VERB
fbem-2810	85	4	corporate	corporate	ADJ
fbem-2810	85	5	financing	financing	NOUN
fbem-2810	85	6	channels	channel	NOUN
fbem-2810	85	7	most	most	ADJ
fbem-2810	85	8	of	of	ADP
fbem-2810	85	9	the	the	DET
fbem-2810	85	10	technology	technology	NOUN
fbem-2810	85	11	service	service	NOUN
fbem-2810	85	12	companies	company	NOUN
fbem-2810	85	13	have	have	VERB
fbem-2810	85	14	many	many	ADJ
fbem-2810	85	15	unique	unique	ADJ
fbem-2810	85	16	patented	patented	ADJ
fbem-2810	85	17	technologies	technology	NOUN
fbem-2810	85	18	in	in	ADP
fbem-2810	85	19	order	order	NOUN
fbem-2810	85	20	to	to	PART
fbem-2810	85	21	provide	provide	VERB
fbem-2810	85	22	services	service	NOUN
fbem-2810	85	23	to	to	ADP
fbem-2810	85	24	other	other	ADJ
fbem-2810	85	25	companies	company	NOUN
fbem-2810	85	26	.	.	PUNCT
fbem-2810	86	1	therefore	therefore	ADV
fbem-2810	86	2	,	,	PUNCT
fbem-2810	86	3	while	while	SCONJ
fbem-2810	86	4	other	other	ADJ
fbem-2810	86	5	companies	company	NOUN
fbem-2810	86	6	use	use	VERB
fbem-2810	86	7	their	their	PRON
fbem-2810	86	8	relevant	relevant	ADJ
fbem-2810	86	9	patented	patented	ADJ
fbem-2810	86	10	technologies	technology	NOUN
fbem-2810	86	11	,	,	PUNCT
fbem-2810	86	12	it	it	PRON
fbem-2810	86	13	will	will	AUX
fbem-2810	86	14	lead	lead	VERB
fbem-2810	86	15	to	to	ADP
fbem-2810	86	16	the	the	DET
fbem-2810	86	17	increase	increase	NOUN
fbem-2810	86	18	of	of	ADP
fbem-2810	86	19	enterprise	enterprise	NOUN
fbem-2810	86	20	accounts	account	NOUN
fbem-2810	86	21	receivable	receivable	ADJ
fbem-2810	86	22	and	and	CCONJ
fbem-2810	86	23	there	there	PRON
fbem-2810	86	24	may	may	AUX
fbem-2810	86	25	be	be	AUX
fbem-2810	86	26	a	a	DET
fbem-2810	86	27	lack	lack	NOUN
fbem-2810	86	28	of	of	ADP
fbem-2810	86	29	funds	fund	NOUN
fbem-2810	86	30	for	for	ADP
fbem-2810	86	31	use	use	NOUN
fbem-2810	86	32	by	by	ADP
fbem-2810	86	33	the	the	DET
fbem-2810	86	34	enterprise	enterprise	NOUN
fbem-2810	86	35	.	.	PUNCT
fbem-2810	87	1	therefore	therefore	ADV
fbem-2810	87	2	,	,	PUNCT
fbem-2810	87	3	at	at	ADP
fbem-2810	87	4	this	this	DET
fbem-2810	87	5	stage	stage	NOUN
fbem-2810	87	6	,	,	PUNCT
fbem-2810	87	7	enterprises	enterprise	NOUN
fbem-2810	87	8	should	should	AUX
fbem-2810	87	9	prepare	prepare	VERB
fbem-2810	87	10	in	in	ADP
fbem-2810	87	11	advance	advance	NOUN
fbem-2810	87	12	and	and	CCONJ
fbem-2810	87	13	actively	actively	ADV
fbem-2810	87	14	communicate	communicate	VERB
fbem-2810	87	15	with	with	ADP
fbem-2810	87	16	relevant	relevant	ADJ
fbem-2810	87	17	financial	financial	ADJ
fbem-2810	87	18	institutions	institution	NOUN
fbem-2810	87	19	,	,	PUNCT
fbem-2810	87	20	banks	bank	NOUN
fbem-2810	87	21	,	,	PUNCT
fbem-2810	87	22	etc	etc	X
fbem-2810	87	23	.	.	X
fbem-2810	87	24	,	,	PUNCT
fbem-2810	87	25	and	and	CCONJ
fbem-2810	87	26	make	make	VERB
fbem-2810	87	27	plans	plan	NOUN
fbem-2810	87	28	to	to	PART
fbem-2810	87	29	raise	raise	VERB
fbem-2810	87	30	funds	fund	NOUN
fbem-2810	87	31	or	or	CCONJ
fbem-2810	87	32	loans	loan	NOUN
fbem-2810	87	33	.	.	PUNCT
fbem-2810	88	1	in	in	ADP
fbem-2810	88	2	case	case	NOUN
fbem-2810	88	3	of	of	ADP
fbem-2810	88	4	shortage	shortage	NOUN
fbem-2810	88	5	of	of	ADP
fbem-2810	88	6	working	work	VERB
fbem-2810	88	7	capital	capital	NOUN
fbem-2810	88	8	,	,	PUNCT
fbem-2810	88	9	the	the	DET
fbem-2810	88	10	company	company	NOUN
fbem-2810	88	11	can	can	AUX
fbem-2810	88	12	receive	receive	VERB
fbem-2810	88	13	loans	loan	NOUN
fbem-2810	88	14	as	as	ADV
fbem-2810	88	15	soon	soon	ADV
fbem-2810	88	16	as	as	ADP
fbem-2810	88	17	possible	possible	ADJ
fbem-2810	88	18	to	to	PART
fbem-2810	88	19	cope	cope	VERB
fbem-2810	88	20	with	with	ADP
fbem-2810	88	21	the	the	DET
fbem-2810	88	22	difficulties	difficulty	NOUN
fbem-2810	88	23	encountered	encounter	VERB
fbem-2810	88	24	by	by	ADP
fbem-2810	88	25	the	the	DET
fbem-2810	88	26	company	company	NOUN
fbem-2810	88	27	.	.	PUNCT
fbem-2810	89	1	in	in	ADP
fbem-2810	89	2	addition	addition	NOUN
fbem-2810	89	3	,	,	PUNCT
fbem-2810	89	4	enterprises	enterprise	NOUN
fbem-2810	89	5	can	can	AUX
fbem-2810	89	6	also	also	ADV
fbem-2810	89	7	certify	certify	VERB
fbem-2810	89	8	useful	useful	ADJ
fbem-2810	89	9	patents	patent	NOUN
fbem-2810	89	10	,	,	PUNCT
fbem-2810	89	11	etc	etc	X
fbem-2810	89	12	.	.	X
fbem-2810	89	13	,	,	PUNCT
fbem-2810	89	14	as	as	ADP
fbem-2810	89	15	a	a	DET
fbem-2810	89	16	guarantee	guarantee	NOUN
fbem-2810	89	17	to	to	PART
fbem-2810	89	18	increase	increase	VERB
fbem-2810	89	19	the	the	DET
fbem-2810	89	20	amount	amount	NOUN
fbem-2810	89	21	of	of	ADP
fbem-2810	89	22	financing	financing	NOUN
fbem-2810	89	23	from	from	ADP
fbem-2810	89	24	financial	financial	ADJ
fbem-2810	89	25	institutions	institution	NOUN
fbem-2810	89	26	.	.	PUNCT
fbem-2810	90	1	5.3	5.3	NUM
fbem-2810	90	2	.	.	PUNCT
fbem-2810	90	3	improve	improve	VERB
fbem-2810	90	4	the	the	DET
fbem-2810	90	5	inventory	inventory	NOUN
fbem-2810	90	6	management	management	NOUN
fbem-2810	90	7	system	system	NOUN
fbem-2810	90	8	the	the	DET
fbem-2810	90	9	company	company	NOUN
fbem-2810	90	10	's	's	PART
fbem-2810	90	11	inventory	inventory	NOUN
fbem-2810	90	12	should	should	AUX
fbem-2810	90	13	be	be	AUX
fbem-2810	90	14	accurate	accurate	ADJ
fbem-2810	90	15	in	in	ADP
fbem-2810	90	16	forecasting	forecast	VERB
fbem-2810	90	17	the	the	DET
fbem-2810	90	18	amount	amount	NOUN
fbem-2810	90	19	needed	need	VERB
fbem-2810	90	20	on	on	ADP
fbem-2810	90	21	a	a	DET
fbem-2810	90	22	daily	daily	ADJ
fbem-2810	90	23	basis	basis	NOUN
fbem-2810	90	24	,	,	PUNCT
fbem-2810	90	25	not	not	PART
fbem-2810	90	26	too	too	ADV
fbem-2810	90	27	much	much	ADJ
fbem-2810	90	28	and	and	CCONJ
fbem-2810	90	29	not	not	PART
fbem-2810	90	30	too	too	ADV
fbem-2810	90	31	little	little	ADJ
fbem-2810	90	32	.	.	PUNCT
fbem-2810	91	1	the	the	DET
fbem-2810	91	2	company	company	NOUN
fbem-2810	91	3	's	's	PART
fbem-2810	91	4	purchasing	purchase	VERB
fbem-2810	91	5	department	department	PROPN
fbem-2810	91	6	and	and	CCONJ
fbem-2810	91	7	sales	sale	NOUN
fbem-2810	91	8	department	department	NOUN
fbem-2810	91	9	should	should	AUX
fbem-2810	91	10	formulate	formulate	VERB
fbem-2810	91	11	the	the	DET
fbem-2810	91	12	company	company	NOUN
fbem-2810	91	13	's	's	PART
fbem-2810	91	14	purchasing	purchasing	NOUN
fbem-2810	91	15	plan	plan	NOUN
fbem-2810	91	16	and	and	CCONJ
fbem-2810	91	17	sales	sale	NOUN
fbem-2810	91	18	plan	plan	NOUN
fbem-2810	91	19	,	,	PUNCT
fbem-2810	91	20	so	so	SCONJ
fbem-2810	91	21	as	as	SCONJ
fbem-2810	91	22	to	to	PART
fbem-2810	91	23	achieve	achieve	VERB
fbem-2810	91	24	the	the	DET
fbem-2810	91	25	planned	plan	VERB
fbem-2810	91	26	purchase	purchase	NOUN
fbem-2810	91	27	and	and	CCONJ
fbem-2810	91	28	sales	sale	NOUN
fbem-2810	91	29	,	,	PUNCT
fbem-2810	91	30	and	and	CCONJ
fbem-2810	91	31	reasonably	reasonably	ADV
fbem-2810	91	32	set	set	VERB
fbem-2810	91	33	the	the	DET
fbem-2810	91	34	ordering	ordering	NOUN
fbem-2810	91	35	time	time	NOUN
fbem-2810	91	36	and	and	CCONJ
fbem-2810	91	37	sales	sale	NOUN
fbem-2810	91	38	time	time	NOUN
fbem-2810	91	39	;	;	PUNCT
fbem-2810	91	40	and	and	CCONJ
fbem-2810	91	41	also	also	ADV
fbem-2810	91	42	actively	actively	ADV
fbem-2810	91	43	communicate	communicate	VERB
fbem-2810	91	44	with	with	ADP
fbem-2810	91	45	the	the	DET
fbem-2810	91	46	suppliers	supplier	NOUN
fbem-2810	91	47	reasonably	reasonably	ADV
fbem-2810	91	48	,	,	PUNCT
fbem-2810	91	49	so	so	SCONJ
fbem-2810	91	50	that	that	SCONJ
fbem-2810	91	51	the	the	DET
fbem-2810	91	52	suppliers	supplier	NOUN
fbem-2810	91	53	can	can	AUX
fbem-2810	91	54	supply	supply	VERB
fbem-2810	91	55	according	accord	VERB
fbem-2810	91	56	to	to	ADP
fbem-2810	91	57	the	the	DET
fbem-2810	91	58	needs	need	NOUN
fbem-2810	91	59	of	of	ADP
fbem-2810	91	60	the	the	DET
fbem-2810	91	61	enterprise	enterprise	NOUN
fbem-2810	91	62	,	,	PUNCT
fbem-2810	91	63	and	and	CCONJ
fbem-2810	91	64	ensure	ensure	VERB
fbem-2810	91	65	the	the	DET
fbem-2810	91	66	arrival	arrival	NOUN
fbem-2810	91	67	time	time	NOUN
fbem-2810	91	68	,	,	PUNCT
fbem-2810	91	69	so	so	SCONJ
fbem-2810	91	70	as	as	SCONJ
fbem-2810	91	71	to	to	PART
fbem-2810	91	72	avoid	avoid	VERB
fbem-2810	91	73	the	the	DET
fbem-2810	91	74	storage	storage	NOUN
fbem-2810	91	75	cost	cost	NOUN
fbem-2810	91	76	of	of	ADP
fbem-2810	91	77	the	the	DET
fbem-2810	91	78	inventory	inventory	NOUN
fbem-2810	91	79	in	in	ADP
fbem-2810	91	80	the	the	DET
fbem-2810	91	81	warehouse	warehouse	NOUN
fbem-2810	91	82	and	and	CCONJ
fbem-2810	91	83	the	the	DET
fbem-2810	91	84	shortage	shortage	NOUN
fbem-2810	91	85	cost	cost	NOUN
fbem-2810	91	86	of	of	ADP
fbem-2810	91	87	the	the	DET
fbem-2810	91	88	insufficient	insufficient	ADJ
fbem-2810	91	89	quantity	quantity	NOUN
fbem-2810	91	90	of	of	ADP
fbem-2810	91	91	the	the	DET
fbem-2810	91	92	inventory	inventory	NOUN
fbem-2810	91	93	when	when	SCONJ
fbem-2810	91	94	the	the	DET
fbem-2810	91	95	business	business	NOUN
fbem-2810	91	96	occurs	occur	VERB
fbem-2810	91	97	.	.	PUNCT
fbem-2810	92	1	this	this	PRON
fbem-2810	92	2	requires	require	VERB
fbem-2810	92	3	accelerating	accelerate	VERB
fbem-2810	92	4	the	the	DET
fbem-2810	92	5	77	77	NUM
fbem-2810	92	6	inventory	inventory	NOUN
fbem-2810	92	7	turnover	turnover	NOUN
fbem-2810	92	8	cycle	cycle	NOUN
fbem-2810	92	9	and	and	CCONJ
fbem-2810	92	10	improving	improve	VERB
fbem-2810	92	11	the	the	DET
fbem-2810	92	12	inventory	inventory	NOUN
fbem-2810	92	13	management	management	NOUN
fbem-2810	92	14	to	to	PART
fbem-2810	92	15	further	far	ADV
fbem-2810	92	16	enhance	enhance	VERB
fbem-2810	92	17	the	the	DET
fbem-2810	92	18	financial	financial	ADJ
fbem-2810	92	19	performance	performance	NOUN
fbem-2810	92	20	of	of	ADP
fbem-2810	92	21	the	the	DET
fbem-2810	92	22	enterprise	enterprise	NOUN
fbem-2810	92	23	.	.	PUNCT
fbem-2810	93	1	5.4	5.4	NUM
fbem-2810	93	2	.	.	PUNCT
fbem-2810	93	3	reduce	reduce	VERB
fbem-2810	93	4	the	the	DET
fbem-2810	93	5	proportion	proportion	NOUN
fbem-2810	93	6	of	of	ADP
fbem-2810	93	7	accounts	account	NOUN
fbem-2810	93	8	payable	payable	ADJ
fbem-2810	93	9	of	of	ADP
fbem-2810	93	10	enterprises	enterprise	NOUN
fbem-2810	93	11	in	in	ADP
fbem-2810	93	12	the	the	DET
fbem-2810	93	13	case	case	NOUN
fbem-2810	93	14	of	of	ADP
fbem-2810	93	15	poor	poor	ADJ
fbem-2810	93	16	profitability	profitability	NOUN
fbem-2810	93	17	,	,	PUNCT
fbem-2810	93	18	companies	company	NOUN
fbem-2810	93	19	may	may	AUX
fbem-2810	93	20	use	use	VERB
fbem-2810	93	21	credit	credit	NOUN
fbem-2810	93	22	purchase	purchase	NOUN
fbem-2810	93	23	in	in	ADP
fbem-2810	93	24	order	order	NOUN
fbem-2810	93	25	to	to	PART
fbem-2810	93	26	achieve	achieve	VERB
fbem-2810	93	27	more	more	ADJ
fbem-2810	93	28	profit	profit	NOUN
fbem-2810	93	29	.	.	PUNCT
fbem-2810	94	1	in	in	ADP
fbem-2810	94	2	order	order	NOUN
fbem-2810	94	3	to	to	PART
fbem-2810	94	4	continue	continue	VERB
fbem-2810	94	5	to	to	PART
fbem-2810	94	6	invest	invest	VERB
fbem-2810	94	7	in	in	ADP
fbem-2810	94	8	production	production	NOUN
fbem-2810	94	9	or	or	CCONJ
fbem-2810	94	10	purchase	purchase	NOUN
fbem-2810	94	11	goods	good	NOUN
fbem-2810	94	12	,	,	PUNCT
fbem-2810	94	13	a	a	DET
fbem-2810	94	14	large	large	ADJ
fbem-2810	94	15	number	number	NOUN
fbem-2810	94	16	of	of	ADP
fbem-2810	94	17	accounts	account	NOUN
fbem-2810	94	18	payable	payable	ADJ
fbem-2810	94	19	will	will	AUX
fbem-2810	94	20	be	be	AUX
fbem-2810	94	21	generated	generate	VERB
fbem-2810	94	22	,	,	PUNCT
fbem-2810	94	23	and	and	CCONJ
fbem-2810	94	24	generally	generally	ADV
fbem-2810	94	25	enterprises	enterprise	NOUN
fbem-2810	94	26	will	will	AUX
fbem-2810	94	27	try	try	VERB
fbem-2810	94	28	to	to	PART
fbem-2810	94	29	make	make	VERB
fbem-2810	94	30	the	the	DET
fbem-2810	94	31	turnover	turnover	NOUN
fbem-2810	94	32	of	of	ADP
fbem-2810	94	33	accounts	account	NOUN
fbem-2810	94	34	payable	payable	ADJ
fbem-2810	94	35	as	as	ADV
fbem-2810	94	36	long	long	ADV
fbem-2810	94	37	as	as	ADP
fbem-2810	94	38	possible	possible	ADJ
fbem-2810	94	39	,	,	PUNCT
fbem-2810	94	40	but	but	CCONJ
fbem-2810	94	41	in	in	ADP
fbem-2810	94	42	fact	fact	NOUN
fbem-2810	94	43	,	,	PUNCT
fbem-2810	94	44	when	when	SCONJ
fbem-2810	94	45	the	the	DET
fbem-2810	94	46	turnover	turnover	NOUN
fbem-2810	94	47	cycle	cycle	NOUN
fbem-2810	94	48	of	of	ADP
fbem-2810	94	49	accounts	account	NOUN
fbem-2810	94	50	payable	payable	ADJ
fbem-2810	94	51	is	be	AUX
fbem-2810	94	52	too	too	ADV
fbem-2810	94	53	long	long	ADJ
fbem-2810	94	54	means	mean	NOUN
fbem-2810	94	55	that	that	SCONJ
fbem-2810	94	56	the	the	DET
fbem-2810	94	57	payment	payment	NOUN
fbem-2810	94	58	terms	term	NOUN
fbem-2810	94	59	of	of	ADP
fbem-2810	94	60	enterprises	enterprise	NOUN
fbem-2810	94	61	are	be	AUX
fbem-2810	94	62	not	not	PART
fbem-2810	94	63	favorable	favorable	ADJ
fbem-2810	94	64	,	,	PUNCT
fbem-2810	94	65	and	and	CCONJ
fbem-2810	94	66	the	the	DET
fbem-2810	94	67	financial	financial	ADJ
fbem-2810	94	68	performance	performance	NOUN
fbem-2810	94	69	of	of	ADP
fbem-2810	94	70	enterprises	enterprise	NOUN
fbem-2810	94	71	may	may	AUX
fbem-2810	94	72	not	not	PART
fbem-2810	94	73	be	be	AUX
fbem-2810	94	74	very	very	ADV
fbem-2810	94	75	good	good	ADJ
fbem-2810	94	76	.	.	PUNCT
fbem-2810	95	1	to	to	PART
fbem-2810	95	2	address	address	VERB
fbem-2810	95	3	this	this	DET
fbem-2810	95	4	situation	situation	NOUN
fbem-2810	95	5	,	,	PUNCT
fbem-2810	95	6	finance	finance	NOUN
fbem-2810	95	7	department	department	NOUN
fbem-2810	95	8	staff	staff	NOUN
fbem-2810	95	9	should	should	AUX
fbem-2810	95	10	strengthen	strengthen	VERB
fbem-2810	95	11	controls	control	NOUN
fbem-2810	95	12	over	over	ADP
fbem-2810	95	13	credit	credit	NOUN
fbem-2810	95	14	and	and	CCONJ
fbem-2810	95	15	pre	pre	ADJ
fbem-2810	95	16	-	-	ADJ
fbem-2810	95	17	purchase	purchase	NOUN
fbem-2810	95	18	transactions	transaction	NOUN
fbem-2810	95	19	.	.	PUNCT
fbem-2810	96	1	to	to	PART
fbem-2810	96	2	minimize	minimize	VERB
fbem-2810	96	3	the	the	DET
fbem-2810	96	4	frequency	frequency	NOUN
fbem-2810	96	5	of	of	ADP
fbem-2810	96	6	such	such	ADJ
fbem-2810	96	7	business	business	NOUN
fbem-2810	96	8	,	,	PUNCT
fbem-2810	96	9	or	or	CCONJ
fbem-2810	96	10	to	to	PART
fbem-2810	96	11	develop	develop	VERB
fbem-2810	96	12	a	a	DET
fbem-2810	96	13	management	management	NOUN
fbem-2810	96	14	system	system	NOUN
fbem-2810	96	15	to	to	PART
fbem-2810	96	16	strengthen	strengthen	VERB
fbem-2810	96	17	the	the	DET
fbem-2810	96	18	management	management	NOUN
fbem-2810	96	19	of	of	ADP
fbem-2810	96	20	accounts	account	NOUN
fbem-2810	96	21	payable	payable	ADJ
fbem-2810	96	22	and	and	CCONJ
fbem-2810	96	23	improve	improve	VERB
fbem-2810	96	24	the	the	DET
fbem-2810	96	25	efficiency	efficiency	NOUN
fbem-2810	96	26	of	of	ADP
fbem-2810	96	27	accounts	account	NOUN
fbem-2810	96	28	payable	payable	ADJ
fbem-2810	96	29	management	management	NOUN
fbem-2810	96	30	,	,	PUNCT
fbem-2810	96	31	so	so	SCONJ
fbem-2810	96	32	as	as	SCONJ
fbem-2810	96	33	to	to	PART
fbem-2810	96	34	reduce	reduce	VERB
fbem-2810	96	35	the	the	DET
fbem-2810	96	36	turnover	turnover	NOUN
fbem-2810	96	37	cycle	cycle	NOUN
fbem-2810	96	38	of	of	ADP
fbem-2810	96	39	accounts	account	NOUN
fbem-2810	96	40	payable	payable	ADJ
fbem-2810	96	41	and	and	CCONJ
fbem-2810	96	42	reduce	reduce	VERB
fbem-2810	96	43	the	the	DET
fbem-2810	96	44	payment	payment	NOUN
fbem-2810	96	45	risks	risk	NOUN
fbem-2810	96	46	that	that	PRON
fbem-2810	96	47	may	may	AUX
fbem-2810	96	48	arise	arise	VERB
fbem-2810	96	49	in	in	ADP
fbem-2810	96	50	the	the	DET
fbem-2810	96	51	future	future	NOUN
fbem-2810	96	52	,	,	PUNCT
fbem-2810	96	53	thus	thus	ADV
fbem-2810	96	54	truly	truly	ADV
fbem-2810	96	55	improving	improve	VERB
fbem-2810	96	56	the	the	DET
fbem-2810	96	57	financial	financial	ADJ
fbem-2810	96	58	performance	performance	NOUN
fbem-2810	96	59	of	of	ADP
fbem-2810	96	60	the	the	DET
fbem-2810	96	61	enterprise	enterprise	NOUN
fbem-2810	96	62	.	.	PUNCT
fbem-2810	97	1	5.5	5.5	X
fbem-2810	97	2	.	.	PUNCT
fbem-2810	97	3	adopt	adopt	VERB
fbem-2810	97	4	suitable	suitable	ADJ
fbem-2810	97	5	working	work	VERB
fbem-2810	97	6	capital	capital	NOUN
fbem-2810	97	7	management	management	NOUN
fbem-2810	97	8	methods	method	NOUN
fbem-2810	97	9	different	different	ADJ
fbem-2810	97	10	enterprises	enterprise	NOUN
fbem-2810	97	11	have	have	VERB
fbem-2810	97	12	different	different	ADJ
fbem-2810	97	13	working	work	VERB
fbem-2810	97	14	capital	capital	NOUN
fbem-2810	97	15	management	management	NOUN
fbem-2810	97	16	methods	method	NOUN
fbem-2810	97	17	according	accord	VERB
fbem-2810	97	18	to	to	ADP
fbem-2810	97	19	their	their	PRON
fbem-2810	97	20	different	different	ADJ
fbem-2810	97	21	enterprise	enterprise	NOUN
fbem-2810	97	22	properties	property	NOUN
fbem-2810	97	23	.	.	PUNCT
fbem-2810	98	1	the	the	DET
fbem-2810	98	2	correct	correct	ADJ
fbem-2810	98	3	working	work	VERB
fbem-2810	98	4	capital	capital	NOUN
fbem-2810	98	5	management	management	NOUN
fbem-2810	98	6	methods	method	NOUN
fbem-2810	98	7	can	can	AUX
fbem-2810	98	8	effectively	effectively	ADV
fbem-2810	98	9	improve	improve	VERB
fbem-2810	98	10	the	the	DET
fbem-2810	98	11	financial	financial	ADJ
fbem-2810	98	12	performance	performance	NOUN
fbem-2810	98	13	of	of	ADP
fbem-2810	98	14	enterprises	enterprise	NOUN
fbem-2810	98	15	.	.	PUNCT
fbem-2810	99	1	for	for	ADP
fbem-2810	99	2	the	the	DET
fbem-2810	99	3	management	management	NOUN
fbem-2810	99	4	of	of	ADP
fbem-2810	99	5	working	working	NOUN
fbem-2810	99	6	capital	capital	NOUN
fbem-2810	99	7	,	,	PUNCT
fbem-2810	99	8	the	the	DET
fbem-2810	99	9	most	most	ADV
fbem-2810	99	10	important	important	ADJ
fbem-2810	99	11	thing	thing	NOUN
fbem-2810	99	12	is	be	AUX
fbem-2810	99	13	to	to	PART
fbem-2810	99	14	match	match	VERB
fbem-2810	99	15	the	the	DET
fbem-2810	99	16	size	size	NOUN
fbem-2810	99	17	of	of	ADP
fbem-2810	99	18	the	the	DET
fbem-2810	99	19	company	company	NOUN
fbem-2810	99	20	,	,	PUNCT
fbem-2810	99	21	from	from	ADP
fbem-2810	99	22	small	small	ADJ
fbem-2810	99	23	to	to	ADP
fbem-2810	99	24	large	large	ADJ
fbem-2810	99	25	companies	company	NOUN
fbem-2810	99	26	,	,	PUNCT
fbem-2810	99	27	the	the	DET
fbem-2810	99	28	size	size	NOUN
fbem-2810	99	29	of	of	ADP
fbem-2810	99	30	the	the	DET
fbem-2810	99	31	company	company	NOUN
fbem-2810	99	32	is	be	AUX
fbem-2810	99	33	different	different	ADJ
fbem-2810	99	34	,	,	PUNCT
fbem-2810	99	35	which	which	PRON
fbem-2810	99	36	means	mean	VERB
fbem-2810	99	37	that	that	SCONJ
fbem-2810	99	38	the	the	DET
fbem-2810	99	39	amount	amount	NOUN
fbem-2810	99	40	of	of	ADP
fbem-2810	99	41	funds	fund	NOUN
fbem-2810	99	42	that	that	PRON
fbem-2810	99	43	the	the	DET
fbem-2810	99	44	company	company	NOUN
fbem-2810	99	45	is	be	AUX
fbem-2810	99	46	exposed	expose	VERB
fbem-2810	99	47	to	to	ADP
fbem-2810	99	48	on	on	ADP
fbem-2810	99	49	a	a	DET
fbem-2810	99	50	daily	daily	ADJ
fbem-2810	99	51	basis	basis	NOUN
fbem-2810	99	52	is	be	AUX
fbem-2810	99	53	also	also	ADV
fbem-2810	99	54	different	different	ADJ
fbem-2810	99	55	.	.	PUNCT
fbem-2810	100	1	as	as	SCONJ
fbem-2810	100	2	the	the	DET
fbem-2810	100	3	size	size	NOUN
fbem-2810	100	4	of	of	ADP
fbem-2810	100	5	the	the	DET
fbem-2810	100	6	company	company	NOUN
fbem-2810	100	7	grows	grow	VERB
fbem-2810	100	8	,	,	PUNCT
fbem-2810	100	9	the	the	DET
fbem-2810	100	10	business	business	NOUN
fbem-2810	100	11	that	that	PRON
fbem-2810	100	12	the	the	DET
fbem-2810	100	13	company	company	NOUN
fbem-2810	100	14	is	be	AUX
fbem-2810	100	15	exposed	expose	VERB
fbem-2810	100	16	to	to	PART
fbem-2810	100	17	also	also	ADV
fbem-2810	100	18	increases	increase	VERB
fbem-2810	100	19	.	.	PUNCT
fbem-2810	101	1	therefore	therefore	ADV
fbem-2810	101	2	,	,	PUNCT
fbem-2810	101	3	the	the	DET
fbem-2810	101	4	change	change	NOUN
fbem-2810	101	5	of	of	ADP
fbem-2810	101	6	the	the	DET
fbem-2810	101	7	working	work	VERB
fbem-2810	101	8	capital	capital	NOUN
fbem-2810	101	9	management	management	NOUN
fbem-2810	101	10	method	method	NOUN
fbem-2810	101	11	according	accord	VERB
fbem-2810	101	12	to	to	ADP
fbem-2810	101	13	the	the	DET
fbem-2810	101	14	size	size	NOUN
fbem-2810	101	15	of	of	ADP
fbem-2810	101	16	the	the	DET
fbem-2810	101	17	company	company	NOUN
fbem-2810	101	18	will	will	AUX
fbem-2810	101	19	improve	improve	VERB
fbem-2810	101	20	the	the	DET
fbem-2810	101	21	efficiency	efficiency	NOUN
fbem-2810	101	22	of	of	ADP
fbem-2810	101	23	the	the	DET
fbem-2810	101	24	working	work	VERB
fbem-2810	101	25	capital	capital	NOUN
fbem-2810	101	26	management	management	NOUN
fbem-2810	101	27	and	and	CCONJ
fbem-2810	101	28	thus	thus	ADV
fbem-2810	101	29	the	the	DET
fbem-2810	101	30	financial	financial	ADJ
fbem-2810	101	31	performance	performance	NOUN
fbem-2810	101	32	of	of	ADP
fbem-2810	101	33	the	the	DET
fbem-2810	101	34	company	company	NOUN
fbem-2810	101	35	.	.	PUNCT
fbem-2810	102	1	corresponding	correspond	VERB
fbem-2810	102	2	author	author	NOUN
fbem-2810	102	3	:	:	PUNCT
fbem-2810	102	4	qixuan	qixuan	PROPN
fbem-2810	102	5	hao	hao	PROPN
fbem-2810	102	6	(	(	PUNCT
fbem-2810	102	7	july	july	PROPN
fbem-2810	102	8	1998	1998	NUM
fbem-2810	102	9	)	)	PUNCT
fbem-2810	102	10	,	,	PUNCT
fbem-2810	102	11	female	female	NOUN
fbem-2810	102	12	,	,	PUNCT
fbem-2810	102	13	born	bear	VERB
fbem-2810	102	14	in	in	ADP
fbem-2810	102	15	xi’an	xi’an	PROPN
fbem-2810	102	16	,	,	PUNCT
fbem-2810	102	17	shaanxi	shaanxi	PROPN
fbem-2810	102	18	province	province	PROPN
fbem-2810	102	19	,	,	PUNCT
fbem-2810	102	20	master	master	NOUN
fbem-2810	102	21	student	student	NOUN
fbem-2810	102	22	of	of	ADP
fbem-2810	102	23	xi’an	xi’an	PROPN
fbem-2810	102	24	polytechnic	polytechnic	PROPN
fbem-2810	102	25	university	university	PROPN
fbem-2810	102	26	,	,	PUNCT
fbem-2810	102	27	research	research	NOUN
fbem-2810	102	28	direction	direction	NOUN
fbem-2810	102	29	:	:	PUNCT
fbem-2810	102	30	corporate	corporate	ADJ
fbem-2810	102	31	governance	governance	NOUN
fbem-2810	102	32	.	.	PUNCT
fbem-2810	103	1	address	address	NOUN
fbem-2810	103	2	:	:	PUNCT
fbem-2810	103	3	xi’an	xi’an	PROPN
fbem-2810	103	4	polytechnic	polytechnic	PROPN
fbem-2810	103	5	university	university	PROPN
fbem-2810	103	6	,	,	PUNCT
fbem-2810	103	7	no.58	no.58	PROPN
fbem-2810	103	8	,	,	PUNCT
fbem-2810	103	9	shangu	shangu	PROPN
fbem-2810	103	10	avenue	avenue	PROPN
fbem-2810	103	11	,	,	PUNCT
fbem-2810	103	12	lintong	lintong	PROPN
fbem-2810	103	13	district	district	PROPN
fbem-2810	103	14	,	,	PUNCT
fbem-2810	103	15	xi	xi	ADP
fbem-2810	103	16	'	'	PUNCT
fbem-2810	103	17	an	an	DET
fbem-2810	103	18	city	city	NOUN
fbem-2810	103	19	,	,	PUNCT
fbem-2810	103	20	shaanxi	shaanxi	PROPN
fbem-2810	103	21	province	province	PROPN
fbem-2810	103	22	.	.	PUNCT
fbem-2810	104	1	zip	zip	NOUN
fbem-2810	104	2	code	code	PROPN
fbem-2810	104	3	:	:	PUNCT
fbem-2810	104	4	710600	710600	NUM
fbem-2810	104	5	.	.	PUNCT
fbem-2810	105	1	contact	contact	NOUN
fbem-2810	105	2	information	information	NOUN
fbem-2810	105	3	:	:	PUNCT
fbem-2810	105	4	13324590682	13324590682	NUM
fbem-2810	105	5	.	.	PUNCT
fbem-2810	106	1	email	email	NOUN
fbem-2810	106	2	address	address	NOUN
fbem-2810	106	3	:	:	PUNCT
fbem-2810	106	4	haoqixuan2007@126.com	haoqixuan2007@126.com	X
fbem-2810	106	5	.	.	PUNCT
fbem-2810	107	1	references	reference	NOUN
fbem-2810	107	2	[	[	X
fbem-2810	107	3	1	1	NUM
fbem-2810	107	4	]	]	X
fbem-2810	107	5	yu	yu	PROPN
fbem-2810	107	6	,	,	PUNCT
fbem-2810	107	7	yajing	yajing	NOUN
fbem-2810	107	8	,	,	PUNCT
fbem-2810	107	9	bo	bo	PROPN
fbem-2810	107	10	,	,	PUNCT
fbem-2810	107	11	jiankui	jiankui	PROPN
fbem-2810	107	12	.	.	PUNCT
fbem-2810	108	1	research	research	NOUN
fbem-2810	108	2	on	on	ADP
fbem-2810	108	3	working	work	VERB
fbem-2810	108	4	capital	capital	NOUN
fbem-2810	108	5	management	management	NOUN
fbem-2810	108	6	of	of	ADP
fbem-2810	108	7	m	m	PROPN
fbem-2810	108	8	company	company	NOUN
fbem-2810	108	9	based	base	VERB
fbem-2810	108	10	on	on	ADP
fbem-2810	108	11	channel	channel	NOUN
fbem-2810	108	12	theory	theory	NOUN
fbem-2810	108	13	[	[	X
fbem-2810	108	14	j	j	X
fbem-2810	108	15	]	]	X
fbem-2810	108	16	.	.	PUNCT
fbem-2810	109	1	finance	finance	NOUN
fbem-2810	109	2	and	and	CCONJ
fbem-2810	109	3	accounting	account	VERB
fbem-2810	109	4	communication,2018(23):912.doi:10.16144	communication,2018(23):912.doi:10.16144	PROPN
fbem-2810	109	5	/	/	SYM
fbem-2810	109	6	j.cnki.issn1002	j.cnki.issn1002	NOUN
fbem-2810	109	7	-	-	PUNCT
fbem-2810	109	8	8072.2018.23.002	8072.2018.23.002	NOUN
fbem-2810	109	9	.	.	PUNCT
fbem-2810	110	1	[	[	X
fbem-2810	110	2	2	2	NUM
fbem-2810	110	3	]	]	X
fbem-2810	110	4	zhang	zhang	PROPN
fbem-2810	110	5	zihan	zihan	PROPN
fbem-2810	110	6	.	.	PUNCT
fbem-2810	111	1	exploration	exploration	NOUN
fbem-2810	111	2	of	of	ADP
fbem-2810	111	3	working	work	VERB
fbem-2810	111	4	capital	capital	NOUN
fbem-2810	111	5	management	management	NOUN
fbem-2810	111	6	of	of	ADP
fbem-2810	111	7	listed	list	VERB
fbem-2810	111	8	companies[j	companies[j	NOUN
fbem-2810	111	9	]	]	PUNCT
fbem-2810	111	10	.	.	PUNCT
fbem-2810	112	1	jiangsu	jiangsu	PROPN
fbem-2810	112	2	business	business	PROPN
fbem-2810	112	3	theory,2020(04):7679.doi:10.13395	theory,2020(04):7679.doi:10.13395	PROPN
fbem-2810	112	4	/	/	SYM
fbem-2810	112	5	j.cnki.issn.1009	j.cnki.issn.1009	NOUN
fbem-2810	112	6	-	-	PUNCT
fbem-2810	112	7	0061.2020.04.023	0061.2020.04.023	NUM
fbem-2810	112	8	.	.	PUNCT
fbem-2810	113	1	[	[	X
fbem-2810	113	2	3	3	NUM
fbem-2810	113	3	]	]	X
fbem-2810	113	4	liu	liu	PROPN
fbem-2810	113	5	,	,	PUNCT
fbem-2810	113	6	l.-h	l.-h	PROPN
fbem-2810	113	7	.	.	PUNCT
fbem-2810	114	1	discussion	discussion	NOUN
fbem-2810	114	2	on	on	ADP
fbem-2810	114	3	enterprise	enterprise	NOUN
fbem-2810	114	4	working	work	VERB
fbem-2810	114	5	capital	capital	NOUN
fbem-2810	114	6	management	management	NOUN
fbem-2810	114	7	based	base	VERB
fbem-2810	114	8	on	on	ADP
fbem-2810	114	9	the	the	DET
fbem-2810	114	10	perspective	perspective	NOUN
fbem-2810	114	11	of	of	ADP
fbem-2810	114	12	business	business	NOUN
fbem-2810	114	13	finance	finance	NOUN
fbem-2810	114	14	integration	integration	NOUN
fbem-2810	114	15	[	[	X
fbem-2810	114	16	j	j	X
fbem-2810	114	17	]	]	X
fbem-2810	114	18	.	.	PUNCT
fbem-2810	115	1	enterprise	enterprise	NOUN
fbem-2810	115	2	reform	reform	NOUN
fbem-2810	115	3	and	and	CCONJ
fbem-2810	115	4	management,2021(19):159	management,2021(19):159	PROPN
fbem-2810	115	5	-	-	PUNCT
fbem-2810	115	6	160.doi:10.13768	160.doi:10.13768	PROPN
fbem-2810	115	7	/	/	SYM
fbem-2810	115	8	j.cnki.cn113793	j.cnki.cn113793	PROPN
fbem-2810	115	9	/	/	SYM
fbem-2810	115	10	f.2021.1979	f.2021.1979	NOUN
fbem-2810	115	11	.	.	PUNCT
fbem-2810	116	1	[	[	X
fbem-2810	116	2	4	4	X
fbem-2810	116	3	]	]	X
fbem-2810	116	4	wang	wang	PROPN
fbem-2810	116	5	xiuhua	xiuhua	PROPN
fbem-2810	116	6	,	,	PUNCT
fbem-2810	116	7	wang	wang	PROPN
fbem-2810	116	8	zhuquan	zhuquan	PROPN
fbem-2810	116	9	.	.	PUNCT
fbem-2810	117	1	a	a	DET
fbem-2810	117	2	contextual	contextual	ADJ
fbem-2810	117	3	study	study	NOUN
fbem-2810	117	4	of	of	ADP
fbem-2810	117	5	working	work	VERB
fbem-2810	117	6	capital	capital	NOUN
fbem-2810	117	7	and	and	CCONJ
fbem-2810	117	8	firm	firm	ADJ
fbem-2810	117	9	value	value	NOUN
fbem-2810	117	10	-	-	PUNCT
fbem-2810	117	11	an	an	DET
fbem-2810	117	12	empirical	empirical	ADJ
fbem-2810	117	13	evidence	evidence	NOUN
fbem-2810	117	14	based	base	VERB
fbem-2810	117	15	on	on	ADP
fbem-2810	117	16	resource	resource	NOUN
fbem-2810	117	17	redundancy	redundancy	NOUN
fbem-2810	117	18	perspective[j	perspective[j	NOUN
fbem-2810	117	19	]	]	PUNCT
fbem-2810	117	20	.	.	PUNCT
fbem-2810	118	1	journal	journal	PROPN
fbem-2810	118	2	of	of	ADP
fbem-2810	118	3	shanxi	shanxi	PROPN
fbem-2810	118	4	university	university	PROPN
fbem-2810	118	5	of	of	ADP
fbem-2810	118	6	finance	finance	NOUN
fbem-2810	118	7	and	and	CCONJ
fbem-2810	118	8	economics,2012(06):83	economics,2012(06):83	NOUN
fbem-2810	118	9	-	-	SYM
fbem-2810	118	10	90	90	NUM
fbem-2810	118	11	.	.	PUNCT
fbem-2810	119	1	[	[	X
fbem-2810	119	2	5	5	X
fbem-2810	119	3	]	]	X
fbem-2810	119	4	zhang	zhang	PROPN
fbem-2810	119	5	xian	xian	PROPN
fbem-2810	119	6	.	.	PUNCT
fbem-2810	120	1	analysis	analysis	NOUN
fbem-2810	120	2	of	of	ADP
fbem-2810	120	3	working	work	VERB
fbem-2810	120	4	capital	capital	NOUN
fbem-2810	120	5	management	management	NOUN
fbem-2810	120	6	problems	problem	NOUN
fbem-2810	120	7	of	of	ADP
fbem-2810	120	8	listed	list	VERB
fbem-2810	120	9	companies	company	NOUN
fbem-2810	120	10	and	and	CCONJ
fbem-2810	120	11	suggestions	suggestion	NOUN
fbem-2810	120	12	for	for	ADP
fbem-2810	120	13	improvement	improvement	NOUN
fbem-2810	120	14	[	[	X
fbem-2810	120	15	j	j	X
fbem-2810	120	16	]	]	X
fbem-2810	120	17	.	.	PUNCT
fbem-2810	121	1	wealth	wealth	PROPN
fbem-2810	121	2	today,2019(01):77	today,2019(01):77	PROPN
fbem-2810	121	3	-	-	PUNCT
fbem-2810	121	4	78	78	NUM
fbem-2810	121	5	.	.	PUNCT