通常而言,应收账款主要指的是企业由于发生产品及材料、劳务提供等类型销售业务需向购货方及劳务接收的单位或个人进行收取的相应款项。若形成数额较大的应收账款,则会对企业现金流入产生直接影响,严重时甚至催生财务危机问题。基于此,企业必须加强应收账款的管理,正确衡量信用成本和信用风险,合理确定信用政策,及时收回账款。 Generally speaking, accounts receivable mainly refer to the corresponding amount that enterprises should charge to the purchasers and service receiving units or individuals due to the types of sales business such as products and materials, labor services provided. If a large amount of accounts receivable, it will have a direct impact on cash inflows, even in serious cases of financial crisis. Based on this, enterprises must strengthen the management of accounts receivable, the right measure of credit costs and credit risk, a reasonable credit policy, timely recovery of accounts.