应收账款是指企业在正常经营活动中,由于销售商品、产品或提供劳务,而应向购货单位或接受劳务单位收取的款项,包括代垫的运杂费。应收账款的管理是现代营销管理的重要组成部分,管理好应收账款,有利于加快企业资金周转,提高资金使用效率,也有利于防范经营风险,维护投资者利益,促 Accounts receivable refers to the amount of money that the enterprise should receive from the purchasing unit or the receiving labor service unit in the normal business activities, including transportation and miscellaneous charges on behalf of the customers due to the sales of goods, products or rendering of services. The management of receivables is an important part of modern marketing management. Managing receivables helps speed up the flow of funds and increase the efficiency of capital utilization. It also helps to prevent business risks and safeguard the interests of investors.