应收账款是企业进行生产经营活动时,以信用方式对外销售商品、提供劳务等所形成的尚未收回的被购货单位、接受劳务单位所占用的本企业的资金,属于商业信用的一种形式。企业为了扩大产品销路,提高产品销售收入,或多或少,都有一定的商品赊销,商品的赊销就形成了应收账款,增加了企业经营的风险。如果 Accounts receivable are the unused recovered units that are formed when the enterprise conducts production and business activities by selling goods and providing labor services by credit and receiving the funds of the enterprise occupied by the labor service units and is a kind of commercial credit form. Enterprises in order to expand product sales and increase product sales revenue, more or less, have a certain amount of goods credit, merchandise credit on the formation of accounts receivable, increasing the risk of business operations. in case