目前信用交易在公司之间发挥越来越重要的作用,应收账款日益成为公司财务管理关注的重要项目,适当比例应收账款的存在,是公司开展生产经营活动的正常需要,但过高的应收账款,会使公司的营运能力和偿债能力陷入危机,严重时可能会导致公司破产。 At present, credit transactions play an increasingly important role among companies. Accounts receivable are increasingly becoming important items of financial management concern. The existence of an appropriate proportion of accounts receivable is a normal requirement for a company to carry out production and business activities. However, High accounts receivable, will make the company’s ability to operate and solvency crisis, in serious cases may lead to bankruptcy.