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　　Often referred to as "the heart of a factoring organization", the credit department is responsible for granting credit to clients' customers and for collecting the accounts receivable purchased by the factor. When factored clients submit customer orders for credit approval, the credit department analyzes the financial condition and credit worthiness of the customer, and then makes a decision to approve or decline the order. The department must then monitor the condition of approved customers and collect all due receivables. Careful credit checking and effective collection procedures in this department can greatly reduce the risks inherent in factoring.
　　As the head of the credit department, the credit manager is responsible for seeing that the department operates effectively. He must develop the factor' s credit policies in consultation with senior factoring associates, and he is in overall command of everything from credit and collections to bankruptcy and liquidations. If the factor is a commercial bank division, the credit manager is a bank' s vice president, and credit policy must also be approved by top management of the bank.
　　Assisting the credit manager may be several supervisors who have credit responsibilities of their own and who also oversee the analysis and approval of customer orders by the credit specialists. Credit supervisors typically spend about eighty percent of their time handling large customer orders. If a customer order exceeds a supervisor' s credit authority, he is responsible for making recommendations to the credit manager. A supervisor also reviews a subordinate' s credit decision if the subordinate is unsure of the extent of the credit risk or if a client questions a particular credit decision.
　　In extremely large credit exposures, supervisors bear the responsibility for analyzing the credit position of the customers and deciding on credit limits. To do this, they must regularly obtain current data from various credit information sources. They must also have extensive contact with each customer to determine operational performance and progress. Frequently, supervisors are called upon to give advice on what should be done to improve a company' s financial condition. Meeting all these responsibilities requires that each supervisor continuously observe and study the industries with which he is concerned, so that he is capable Of anticipating market changes which may affect his accounts.
　　A supervisor' s major challenge is to maintain a fine balance between the demands of clients that all their customer orders be approved and the questionable financial position of some of the customers. In reviewing any credit decision, a supervisor must be capable of weighing a variety of elements, including the possibility of losing the client, the customer' s credit position, and the extent of any possible loss.

What is the main idea of the passage?

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参考答案

D

答案解析

阅读赏析
　　本文主要讲述了信用部门的职责和权力。作为代理机构的核心，信用部门对客户信贷活动负责，并收集应收款项。信用部门主管，即信用经理，有责任使整个部门正常运转，由几个部门监督人员来协助其工作。在信用风险极大的情况下，监督人员有责任分析客户的信用情况并决定信用限制。但他们也面临挑战，要协调主管对客人订单的需要和信用风险的平衡。
　　答案及解析
　　【命题目的】此题考查考生归纳中心思想的能力。
　　【解题要点】文章第一句，“信用部是代理机构的核心，负责给委托人的客户发放贷款以及收集代理商购买的应收帐目”。全文围绕此句展开，讲解“信用部的管理和控制”。A、B、C 3项文章都提到了，但是都只是一个方面，不够概括。

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1 Which of the following is NOT true?

A．The credit policy can be a part of a commercial bank' s polic

B．The credit policy rests only with the credit manage

C．The supervisors are the helping hands of the credit manage

D．A credit manager of the credit department is not necessarily a bank' s leading perso

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2 By "a customer order", the customer is most probably trying to get_____

A．some goods from the facto

B．some money from the facto

C．some goods from the factor' s clien

D．some money from the factor's clien

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3 "Credit exposures" probably means_______

A．uncovered risk

B．approved limit

C．expected sum

D．protected source

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