在会计核算中,“应收款”是指单位在开展经济业务活动过程中发生的应该收回而尚未收回的款项,属于业务往来中的正常现象,它代表一个单位的债权。单位财务人员在日常工作中对于每项债权应根据其发生的时间、业务性质和其他结算条件及时清理回收,以保证单位资金的安全,并随时补充支持业务活动的流动资金。为了便于对各类债权的管理与核算,以及分析流动资金的占用、活动情况和变化趋向,为合理安排使用 In accounting, “receivables” refers to the amount of money that should have been recovered and not recovered by the unit in the course of carrying out economic business activities. It is a normal phenomenon in business transactions and it represents a unit of creditor’s rights. In the daily work of the unit finance personnel, each claim should be cleared and recovered in a timely manner according to the time of its occurrence, the nature of the business, and other settlement conditions, so as to ensure the security of the unit’s funds, and to supplement the liquidity supporting business activities at any time. In order to facilitate the management and accounting of various types of claims, as well as the analysis of the occupation, activity, and trends of liquidity, the