在现代出的市场环境下，随着商业信用的广泛发展，赊销已经成为企业占领市场、增强竞争力而采取的一项重要营销策略。一方面可以扩大企业销售收入同时增加营业收入，另一方面在销售中形成的应收账款，会随着赊销量的扩大和赊销条件的放宽而相应增加，使应收账款资金投入增加。 In the modern market environment, with the development of commercial credit, credit sales have become an important marketing strategy for companies to occupy the market and enhance their competitiveness. On the one hand, it is possible to expand the company’s sales revenue while increasing operating income. On the other hand, accounts receivable formed during sales will increase correspondingly with the expansion of sales volume and the relaxation of credit terms, which will increase the investment in accounts receivable.