应收账款是指企业因销售商品、产品或提供劳务而形成的债权。对应收账款的运行状况进行经常性分析、控制,加强对应收账款的日常管理和账龄分析,才能及时发现问题,提前采取对策,尽可能减少坏账损失的发生。 Accounts receivable refers to the business for the sale of goods, products or services provided by the formation of claims. Regularly analyze and control the operation status of accounts receivable, strengthen daily management and aging analysis of accounts receivable so as to detect problems in time and take countermeasures in advance so as to reduce the incidence of bad debt losses as much as possible.