应收账款是企业因赊销产品或业务往来、工程垫资等形成的应收款项,是企业流动资产的一个重要项目。随着市场经济的发展,商业信用的推行,企业应收账款数额也开始明显增多,应收账款的管理已成为企业经营活动中日益重要的问题。 Accounts receivable are the receivables formed by credit products or business transactions, engineering advances, etc., and are an important item of current assets of enterprises. With the development of market economy and the implementation of commercial credit, the amount of corporate accounts receivable has also started to increase significantly. The management of accounts receivable has become an increasingly important issue in the business activities of enterprises.