在市场经济条件下 ,赊销是企业经常采用的一种销售方式。赊销虽然能够增加企业的销售额 ,同时也造成了企业应收帐款的增加。2 0世纪 90年代以来 ,由于国家煤炭总量失控 ,煤炭市场严重供大于求 ,造成国有大中型煤炭企业煤炭销售困难 ,赊销成为企业的一种主要销售方式 ,赊销额占? In market economy conditions, credit sales are often used by companies. Although credit sales can increase the company’s sales, it also causes the increase of corporate accounts receivable. Since the 1990s, due to the country’s uncontrolled coal output, the coal market has been seriously oversupplying, resulting in difficulties in the sale of coal by state-owned large and medium-sized coal enterprises. Selling credit has become one of the company’s main sales methods.