根据《企业会计准则第22号-金融工具确认和计量》第17条规定,贷款和应收款项主要是指金融企业发放的贷款和一般企业销售商品或提供劳务形成的应收款项等债权,因此(非金融)企业的应收账款属于企业的金融资产,依准则规定,当企业成为金融工具合同的一方时,应当确认一项金融资产或 According to Article 17 of Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, loans and receivables mainly refer to loans and other receivables arising from sales of goods or rendering of services by financial enterprises Therefore, accounts receivable of (non-financial) enterprises belong to the financial assets of the enterprise. According to the rules, when an enterprise becomes a party to a financial instrument contract, it shall confirm whether a financial asset or