应收账款是单位对外销售产品、材料和提供劳务等而形成的，尚未收回的被购买单位或接受劳务单位所占用的资金，它是未来货币资金收入的资金来源，是企业流动资产的重要组成部分。应付账款是单位占用他人商品产品、材料或劳务而形成的尚未支付偿还对方的资金，它是单位应支付卖 Accounts receivable is formed by the unit selling products, materials and rendering of services to the public, and the unused units that have been purchased or the units occupied by the receiving labor service units are the source of funds for the future cash income of the funds, and are important for the current assets of the enterprise component. Accounts payable is the unit occupied by others goods products, materials or services formed by the unpaid repayment of funds, it is the unit should pay to sell