应收账款是企业销售商品、产品或提供劳务而在未来某一时间收回款项形成的债仅。应收账款存在着成本和风险 ,必须加强控制。一、应收账款盈利性控制企业进行生产经营的目的是追求利润的最大化 ,应收账款作为企业对客户提供的一种商业信用 ,是企业扩大销售和盈利而进行的一种风? Accounts receivable is the debt that the enterprise sells when goods, products or services are provided and recovered at a future time. There are costs and risks in accounts receivable and control must be strengthened. First, the receivables profitability control The purpose of the production and operation of enterprises is the pursuit of profit maximization, accounts receivable as a business to provide a business credit, is the business to expand sales and profitability and a wind?