应收账款是企业因销售商品、提供劳务等业务应向购买方、接受劳务方收取的款项。形成应收账款的直接原因是赊销。虽然大多数企业都希望在销售实现的同时即能收回货款,但是面对日趋激烈的市场竞争,为了稳定自己的销售渠道,扩大商品销路,开拓并占领市场,以及基于降低企业的仓储及管理费用、增加销售收入等因素,销售方往往 Accounts receivable is due to the sales of goods, rendering of services and other businesses should be purchased by the buyer to receive payment. The formation of accounts receivable is the direct cause of credit. Although most enterprises want to recover the payment as soon as the sales are realized, in the face of increasingly fierce market competition, in order to stabilize their sales channels, expand the sales of products, open up and occupy the market, and reduce the storage and management costs of enterprises , Increase sales revenue and other factors, the seller often