应收账款是企业流动资金的重要组成部分,应收账款的多少直接影响企业资金的周转速度,也是影响企业利润的一个经常性的因素。企业财务人员应该加强对应收账款的管理,降低应收账款的占用给企业带来消极影响。正确分析应收账款账龄,对应收账款进行严密监督, 是一项必不可少的分析手段。如果企业的客户很多,往来业务频繁,应用手工方法挨个确认债务单位的账龄将变的异常 Accounts receivable is an important part of corporate liquidity, accounts receivable how much directly affect the turnover rate of corporate funds, but also affect corporate profits, a recurring factor. Enterprise financial officers should strengthen the management of accounts receivable, reduce the occupation of accounts receivable to bring negative impact on the enterprise. Correctly analyzing the aging of accounts receivable and closely monitoring accounts receivable is an indispensable analytical tool. If the business of a lot of customers, frequent business contacts, one by one using the manual to confirm the aging of the debts will become abnormal