应收账款是企业因销售商品、产品、提供劳务等经营活动应收取的款项。作为企业流动资产的重要组成部分,能否有效地控制和管理应收账款,不仅直接决定企业的资金周转速度和最终经营利润,而且还直接影响到销售收入和市场竞争力的提高。 Accounts receivable is due to sales of goods, products, provision of labor services and other business receivables. As an important part of the enterprise’s current assets, whether it can effectively control and manage accounts receivable will not only directly determine the capital turnover speed and the final operating profit of the enterprise, but also directly affect the sales revenue and the improvement of the market competitiveness.