应收账款是企业向客户销售货物或提供劳务(服务)而应向客户收取的款项,是企业的一项重要债权。工程设计企业由于不存在存货或其金额较小,使得应收账款成为其最重要的流动资 Accounts receivable is the amount of money that an enterprise should charge customers for selling goods or rendering services (services) to customers, and is an important claim of the enterprise. Due to the absence of inventories or the small amount of engineering design enterprises, accounts receivable has become its most important liquidity