应收账款是指企业在正常经营过程中,因销售商品、产品、提供劳务等,向购货单位或接受劳务单位收取的款项。主要包括企业出售商品、产品、材料、提供劳务等向债务人收取的价款及代购货方垫付的运杂费等。一、应收账款产生的动因应收账款的发生意味着企业有一部分资金被客户占用,由此 Accounts receivable refers to the business in the normal course of business, due to the sale of goods, products, provision of services, etc., to purchase units or receiving labor service units to receive money. Mainly include the sale of goods, products, materials, services provided by the debtor to the debtor and the freight paid on behalf of the buyer. First, the accounts receivable arising from the accounts receivable accounts receivable means that part of the funds are occupied by the customer, thus