应收账款是由企业的赊销业务带来的,赊销业务是指企业的购货方拿走了企业的货物,但并没有同时给企业付款。随着市场经济的发展,商业信用推行,企业向客户赊销产品,就会产生大量的应收账款。一、应收账款对企业经营的积极作用目前几乎每一家企业都离不开赊销,因为赊销对企业的发展来说有着不可替代的积极作用。(一)提高企业产品的市场占有率。同现销相比,赊销对购买方有更大的吸引力。对于一般非垄断企业来说,处在完全竞争条件下,如果没有其他吸引购买方的条件,很可能会被淘汰出局。而允许对方赊购,相当于给对方提供了一笔免息贷款,对购 Accounts receivable is brought by the company’s credit business, credit business refers to the business of the buyer took the company’s goods, but did not meanwhile to the business payment. With the development of the market economy, the implementation of commercial credit, credit products to customers on the business, it will generate a large amount of accounts receivable. First, the positive impact of accounts receivable on the business At present, almost every business can not do without credit, because credit sales for the development of enterprises has an irreplaceable positive effect. (A) to improve the market share of enterprise products. Compared with the current sales, the buyer has a greater appeal on credit. For the average non-monopoly enterprise, under the condition of perfect competition, it is likely to be eliminated if there are no other conditions that attract the purchaser. Allowing each other to buy credit is equivalent to providing each other with an interest-free loan and purchasing