应收帐款是企业的一项重要流动资产，具有占用时间短、周转快、易变现的特点。在竞争日益激烈的市场经济下，企业拥有一定数额的应收帐款是不可避免的。为了使企业生产经营正常发展，资金周转顺利进行，企业应采取有效措施加强应收帐款的管理，加速帐款回收，减少坏帐损失... Accounts receivable is an important liquid assets of enterprises, with a short time, fast turnover, easy to cash out features. In an increasingly competitive market economy, companies have a certain amount of accounts receivable is inevitable. In order to make the normal development of production and operation of enterprises, the cash flow smoothly, enterprises should take effective measures to strengthen the management of accounts receivable, to speed up the recovery of accounts, to reduce the loss of bad debts ...