应收账款是指企业因销售商品、提供劳务等业务,应向购货或接受劳务单位收取的款项。一般来说,企业销售商品时,宁愿提供现金折扣以收回销售现款,而不愿意采用赊销。但是,随着市场经济的逐步建立和完善,以及市场竞争的日益加剧,迫使大部分企业不得不为对方提供商业信用,以赊销的形式来销售商品,并产生应收账款。据调查,我国约有80%的企业不同程度地采取赊销方式进行促销活动。赊销一方面增加了企业的销量,另一方面也产生了大量的应收账款。据有关 Accounts receivable refers to the business for the sale of goods, rendering of services and other services, the purchase or receiving service units receive the money. In general, companies selling goods, would rather provide a cash discount to recover the cash sales, rather than using credit. However, with the gradual establishment and improvement of the market economy and the intensified market competition, most enterprises are forced to provide business credit to each other, sell goods in the form of credit, and generate accounts receivable. According to the survey, about 80% of the enterprises in our country take credit sales to different degrees. Credit sales on the one hand increased sales of enterprises, on the other hand also produced a large amount of accounts receivable. It is related