应收账款的功能有两个方面，一是促进销售，即通过赊销手段销售产品，开拓并占领市场；二是减少存货，即通过赊销加速产品销售的实现，降低存货中产成品的数额，降低存货资金的占用。然而，企业在发挥应收账款功能的同时，必须加强应收账款的管理，以充分发挥其积极作用，避免 The function of accounts receivable has two aspects, one is to promote sales, namely sales of products through credit sales to open up and capture the market; the second is to reduce inventory, that is, through credit sales to accelerate the realization of product sales and reduce the amount of finished products in inventory, reduce Occupation of inventory funds. However, while giving play to the function of accounts receivable, enterprises must strengthen the management of accounts receivable to give full play to their positive role and avoid