应收账款是指企业因销售商品、提供劳务等业务，应向购货单位或个人收取的款项。包括应收销售款、其他应收款、应收票据等。应收账款产生的原因主要有以下两种：一是销售和收款的时间差距。由于商品成交的时间和收到货款的时间不一致，导致了应收账款的产生。结算手段越是落后 Accounts receivable refers to the business for the sale of goods, rendering services and other services, the purchase unit or individual should be charged. Including sales receivables, other receivables, notes receivable. There are two main reasons for the accounts receivable: First, the gap between sales and payment time. Due to the inconsistency between the time when the commodity was traded and the time when the payment was received, the accounts receivable generated. The more the settlement method is backward