机械加工企业由于其组织生产的特殊性，即采用单件加工、成套加工或小批量生产，从而决定了应收账款的特殊性，即客户一旦违约不提货，所加工产品只能报废，重新回炉，几乎没有任何可利用的价值，所投入全部耗费、原材料、工时、设备磨损都无法得到补偿，会给企业造成无法弥补 Due to the particularity of its organizational production, mechanical processing enterprises adopt single-piece processing, complete sets of processing, or small-batch production, which determines the specificity of accounts receivable, that is, if the customer fails to take delivery of the goods, the processed products can only be scrapped. There is hardly any available value for reinventing, and all the investment, raw materials, working hours, and equipment wear cannot be compensated, and it will cause irreparable damage to the company.