应收账款是指企业采用赊销方式销售商品、产品或劳务而应向客户收取的款项。与货币资金、存货相比,一般占企业流动资产比例较大,对企业经营风险影响程度也很大,有时直接影响企业经营资金周转,造成企业经营困难。一、应收账款对企业的影响 Accounts receivable refers to the amount of money that an enterprise should charge customers when selling goods, products or services by credit. Compared with monetary funds and inventories, the Company generally accounts for a large proportion of the Company’s current assets and also has a great influence on the corporate operation risk, sometimes directly affecting the turnover of corporate operating funds, resulting in difficulties in operating the enterprise. First, the impact of accounts receivable on the business