应收账款是指企业因赊销产品或劳务而形成的应收款项,是企业流动资产的一个重要项目。随着市场经济的发展,商业信用的推行,企业应收账款数额普遍明显增多,应收账款的管理已经成为企业经营活动中日益重要的问题。 1 应收账款的形成应收账款的形成有很多原因,主要有以下几个方面: a.建设单位资金不到位,企业垫资施工。 Accounts receivable refers to the company due to credit products or services formed receivables, corporate liquid assets is an important project. With the development of market economy and the implementation of commercial credit, the amount of accounts receivable of enterprises generally increases obviously. The management of accounts receivable has become an increasingly important issue in the business activities of enterprises. 1 Accounts receivable formation Accounts receivable formed for many reasons, mainly in the following areas: a. The construction unit funds are not in place, the company invested heavily in construction.