计算机应收帐款系统,通过对企业经营过程中各项应收帐款进行日常核算,及时准确地反映其增减变动状况,使会计人员和企业经营者能及时了解企业的资金流动状况和货款收回情况,对过期未还的款项及时进行有效的清理和催款,从而加强对销售过程的控制和管理,加速企业的资金周转,最大限度地减少坏帐损失。目前,我国会计电算化工作虽已成效显著,但对应收帐款系统的研制和开发一直没有给予应有的重视。 Computer accounts receivable system, through the daily operation of the accounts receivable accounts, timely and accurately reflect the changes in the status of changes, so that accounting personnel and business operators can keep abreast of the flow of funds and business loans Recover the situation, promptly carry out effective liquidation and dunning payment on the overdue amounts, so as to strengthen the control and management of the sales process, speed up the cash flow of the enterprise and minimize the loss of bad debts. At present, although the computerization of accounting in our country has achieved remarkable results, no attention has been given to the research and development of the system of accounts receivable.