随着商品交易的扩展，各种促销手段相应跟上。为了在激烈的市场竞争中获得一席地位，商品的赊销日益增多，应收帐款在企业应收项目中所占的比重也日益增大。如何做好应收帐款的控制和管理工作，笔者认为除按常规做好日常正确核算，及时与客户对帐，以及抓紧摧收帐款的工作外， With the expansion of commodity trading, various promotion methods are correspondingly accompanied. In order to gain a seat in the fierce market competition, the sales of commodities are increasing, and the proportion of accounts receivable in the receivables of enterprises is also increasing. How do I manage and manage accounts receivable? The author believes that in addition to routinely doing the right calculations according to the routines, timely reconciling with customers, and paying close attention to the work of destroying accounts,