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,是企业因销售商品提供劳务等经营活动所形成的债权。但是在许多企业中,最引人注目的也是应收账款这个科目,不论是经济业务,还是审核账目,应收账款这个科目是企业中比较重要的一个科目,它往往被业务素质不高,责任心不强的企业利用达到非法的目的,而出现假账,虚账的现象欺骗人们。所以应收账款是一个不容忽视的科目。 Accounts receivable refers to the business unit for the sale of goods, rendering services and other services, should be collected from the purchase units or individuals, is the business of selling goods to provide services and other business activities formed by the claims. But in many companies, the most notable is the accounts receivable of this subject, whether it is economic business or audit accounts, accounts receivable this subject is more important in a business subject, which is often not good business quality , The enterprise with low sense of responsibility to achieve the purpose of illegitimate, and the phenomenon of false accounts, false accounts deceive people. Therefore, accounts receivable is a subject that can not be ignored.