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应收账款是企业在生产经营活动中由于销售产品等应收而尚未及时收到的款项。应收账款属于企业流动资产中的权益性资产，在企业的活动中，流动资产中的权益性资产比重越少越好。目前森工企业应收账款普遍居高不下，甚至并有上升趋势。下面就应收账款的产生和如何加强应收账款的?
Accounts receivable are the amounts that the Company has not received in time due to sales of products and other receivables in the production and operation activities. Accounts receivable belong to the equity assets of the enterprise’s current assets. In the corporate activities, the proportion of the equity assets in the current assets is as low as possible. At present, accounts receivable from forest industry enterprises are generally high and even rising. The following accounts receivable and how to strengthen the accounts receivable?