应收帐款是企业采用赊销方式销售商品或劳务而应向客户收取的款项,是企业营运资金管理的主要内容,应收帐款管理的好坏直接影响到企业资金的周转和经济效益。虽然大多数企业希望现销而不愿赊销,但是面对竞争,为了稳定自己的销售渠道、扩大产品销路、减少存货、增加收入,不得不面向客户提供信用业务。商品 Accounts receivable is the amount of money that an enterprise should charge customers for selling goods or services on the basis of credit. It is the main content of the management of the working capital of an enterprise. The management of receivables directly affects the turnover and economic benefits of the enterprise funds. Although most companies want to sell cash rather than credit, they face credit competition because they face competition, stabilize their sales channels, expand product sales, reduce inventories and increase revenue. commodity