应收账款是企业已实现但尚未流入企业而“滞留在体外”的销售收入,赊销作为企业市场营销的一种有效手段,能够吸引潜在的客户并转化为现实的客户,具有扩大销售的功效。一定数量的应收账款存在除了有利于增强企业产品的市场竟争力,还可以降低企业的存货,有利于减少存货的各项管理、存储等相关成本。但随着应收账款的增大,企业资产质量也会随之下降,相应地增加企业成本,增大呆、坏账 Accounts receivable is the sales revenue that the enterprise has achieved but has not yet flowed into the enterprise and remains in the outside of the enterprise. Credit sales, as an effective means of marketing in the enterprise, can attract potential customers and turn them into real customers with the advantages of expanding sales Efficacy. The existence of a certain amount of accounts receivable not only helps enhance the market competitiveness of the enterprise’s products, but also reduces the inventory of enterprises and helps reduce the related costs of management and storage of inventory. However, with the increase of accounts receivable, the quality of corporate assets will also be reduced, and accordingly increase business costs and increase the bad and bad debts