一、应收账款的概念及分类应收账款是企业在正常经营活动中,由于销售商品、产品或提供劳务,而应向购货单位或接受劳务单位收取的款项。企业应收账款按其风险程度可分为两种:一种是非风险型应收账款,即销售确认后,交货与收款业务分离所产生的时间性差异造成 First, the concept and classification of accounts receivable Accounts receivable is the business in normal business activities, due to the sale of goods, products or rendering of services, but should be paid to the purchasing unit or the receiving labor service unit. Enterprise accounts receivable according to their degree of risk can be divided into two types: one is non-risk accounts receivable, that is, sales confirmed that the separation of delivery and collection business caused by the time difference caused