在信用政策中，信用期限对应收帐款的影响是非常明显的。较长的信用期限虽能扩大销售收入，但要发生较多的管理成本、机会成本和坏帐损失；较短的信用期限虽减少了相关费用，但也势必影响企业销售规模。实务中一般是采用边际分析法来进行信用期限决策，下面介绍一种新方法── In the credit policy, the impact of credit term on accounts receivable is very obvious. Although the longer credit term can increase sales revenue, more management costs, opportunity costs and bad debt losses occur. A shorter credit term will reduce the related expenses but also affect the sales volume of the enterprise. Practice in general is the use of marginal analysis of credit deadline decision, the following describes a new method ─ ─ ─