应收账款是指企业因销售商品、产品或提供劳务等原因 ,应向购货客户或接受劳务的客户收取的款项或代垫的运费等。随着我国市场经济体制逐步完善 ,在优胜劣汰的市场竞争机制下 ,各路商家为保生存、求发展 ,想出各种各样办法进行商品促销 ,扩大企业商品市场占有率。其中 ,商品赊 Accounts receivable refers to the business for the sale of goods, products or services and other reasons, should be paid to customers or receive services, customers receive payment or on behalf of the shipping costs. With the gradual improvement of the market economy system in our country, under the market competition mechanism of the survival of the fittest, various businesses are trying their best to survive and seek development and come up with various ways to promote their products and expand the market share of their products. Among them, the goods credit