应收帐款是企业因销售产品、材料,提供劳务等业务而应向购货单位或接受劳务单位收取的款项,是企业未来货币收入的重要来源,也是企业流动资产的重要组成部分。但应收帐款的拖欠是目前很多企业被拖垮的重要原因之一。因此,对应收款风险应严加管理。 在市场经济发达的国家和地区,对应收帐款有一套成熟、科学的管理模式和体系。其中最为核心的部分就是帐龄分析。帐龄分析是指对应收帐款的逾期时间加以分类,分别采取不同的对策。帐龄分析报告能反映出所有大大小小的 Accounts receivable is the amount that an enterprise should collect from the purchaser or the accepting service unit because it sells products, materials, and labor services. It is an important source of the company’s future money income, and it is also an important part of the company’s liquid assets. However, the default of accounts receivable is one of the important reasons why many companies are being dragged down. Therefore, the corresponding collection risk should be strictly managed. In countries and regions where the market economy is developed, there is a mature and scientific management model and system for accounts receivable. The most central part of this is aging analysis. The ageing analysis is to classify the overdue time of accounts receivable and take different measures. The aging analysis report can reflect all large and small