1.应收账款风险概述企业为了在激烈的市场竞争中占有一席之地,除了依靠提高产品质量、降低产品价格、提供良好的售后服务等传统的策略外,建立在商业信用基础上的赊销成为企业扩大销售的重要手段之一,于是就产生了应收账款。对于一个企业来讲,提供商业信用的结果,一方面可以扩大产品的销售收入,另一方面又形成了一定的应收账款,造成机会成本、坏账损失等费 1. Accounts receivable risk overview Enterprises in order to occupy a place in the fierce market competition, in addition to rely on improving product quality, reduce product prices, providing good after-sales service and other traditional strategies, based on commercial credit credit on the basis of enterprises One of the important means to expand sales, so there was a receivable. For a business, providing commercial credit results, on the one hand you can expand product sales revenue, on the other hand formed a certain amount of accounts receivable, resulting in opportunity costs, bad debt losses and other fees