英语翻译

英语翻译
主要有这么几句：（A/R 是指应收账款）
1.After viewing national data showing average percentages of delinquencies and charge-offs,the researcher concluded that these clothing retailers had much higher bad debts than the national average for firms of similar type.这一句里面的charge-offs是什么意思啊?
2.This last finding may perhaps best be interpreted as simply another reflection of the shortage of personnel and time that so frequently acts as a major determinant of small-business policy.这一句的句型我都没有搞清楚,更别说翻译了,惭愧啊.
3.The lack of knowledge on the part of these small businessmen concerning A/R control techniques together with their more basic failure to recognize the existence of problems in this area,are believed to have been due in considerable measure to the absence of formal business education on the part of nearly all of the participants..
4.Because of the competitive situation in which the firms operated,there was a feeling among the credit managers that even if A/R were too high,there was not much they could do without causing a greater detrimental effect on sales.