应收帐款是指企业在经营过程中，由于赊销商品、分期付款和提供劳务等而产生的应收款项。随着市场经济的日益发展，这已成为企业扩大销售的一种重要形式，但企业只有在实现销售并取得货币资金，才能补偿生产经营中的各种耗费，确保企业资金的循环周转。若不能及时收回帐款，可 Accounts receivable refers to the business in the course of business, due to the credit merchandise, installments and provision of services arising from receivables. With the development of the market economy, it has become an important form of enterprise sales expansion. However, only when sales are realized and monetary funds are obtained, can the enterprises compensate for various expenses in production and operation so as to ensure the circulation of enterprise funds. If you can not recover the account in time, you can