应收账款是企业对外销售产品、提供劳务所形成的一种资产。一般讲有两种情况：一是企业间由于距离原因和结算原因，形成销货和收款时间上的不一致而产生的应收账款。另一种是企业间通过双方协议采用赊销手段进行商品交易而产生的应收账款。这是一种信用行为。企业对这种依据信 Accounts receivable is an asset formed by enterprises selling products and providing labor services externally. Generally speaking, there are two situations: First, due to distance between enterprises and settlement reasons, the formation of sales and payment time inconsistencies arising from accounts receivable. The other is between enterprises through the agreement by both sides using credit means of trade receivables arising from the accounts receivable. This is a credit behavior. Businesses based on this letter