应收账款是企业因销售商品、产品、提供劳务而形成的债权,作为企业的一种商业信用和促销手段在强化企业市场竞争能力、扩大销售、增加利润和节约存货资金占用方面有着其他结算方式无法比拟的优势,但由于应计现金流入量和实际现金流入量在时间上不一致,就可以发生相应的机会成本、坏账成本以及对应收账款的管理成本,从而影响企业财务状况和正常经营。 Accounts receivable is a creditor’s right formed by an enterprise for selling goods, products, and providing labor services. As a business credit and promotion method, the company has other settlements in strengthening the market competitiveness, expanding sales, increasing profits, and saving inventory funds. The method can not be compared to the advantages, but due to the inconsistency of the amount of accrued cash inflows and actual cash inflows, the corresponding opportunity costs, bad debt costs and the management costs of the receivables can occur, thereby affecting the company’s financial status and normal operations. .