应收款项作为流动资产的主要构成内容之一,其是否具备资产的性质(带来的经济利益能流入企业),是否具有流动资产的特性(一年内变现),直接影响到一个企业会计信息质量。正因为如此,对于已不符合资产定义,即确知不能收回的应收账款应及时转作损失费用予以核销,对于可能收不同的应收账款,按一定比例计 Receivables as one of the main components of current assets, whether it has the nature of the assets (economic benefits can flow into the enterprise), whether it has the characteristics of current assets (realized within one year), a direct impact on a corporate accounting information quality. Because of this, for those who have not met the definition of assets, that is, those accounts receivable that can not be recovered should be promptly turned over to write off the losses. For certain receivables that may receive different amounts,