应收帐款是企业流动资产的一个重要组成部分 ,是企业现金流量的一个重要来源。企业实行赊销 ,可以增加销售量 ,导致本期利润的增加。同时 ,过多的应收帐款 ,也会给企业造成很多不良后果。本文通过分析应收帐款存在的利弊及坏帐产生的原因 ,说明应收帐款确认的谨慎性及加强规范化管理的必要性。 Accounts receivable is an important part of the liquid assets of enterprises, is an important source of cash flow of enterprises. Business credit sales, can increase sales, leading to the current profit increase. At the same time, too much accounts receivable, but also to the enterprise will cause a lot of adverse consequences. This article analyzes the advantages and disadvantages of accounts receivable and the causes of bad debts, explain the caution of the accounts receivable and strengthen the need of standardized management.