一、应收账款及作用应收账款是企业因对外赊销产品、材料,供应劳务等而应向购货或接受劳务的单位收取的款项。应收账款与其他款项相比具有以下特征:应收账款的功能就是它在生产经营过程中的作用。主要有一下方面:1、扩大销售,增加了企业的竞争力。在市场竞争比较激烈的情况下,赊销是 I. Accounts Receivable and Its Effect Accounts receivable is the amount that the enterprise should charge to the entity purchasing goods or accepting labor services because of the credit products, materials and labor services supplied by the enterprises. Accounts receivable compared with other payments has the following characteristics: The function of accounts receivable is its role in the process of production and operation. The main aspects are: 1, expand sales, increased the competitiveness of enterprises. In the case of fierce market competition, the credit is