在市场经济条件下 ,企业为了占领市场 ,在销售过程中 ,利用分期收款、赊销等多种方式扩大销售量 ,这是企业采取的竞争手段。但随之而来的是形成大量的应收账款。同时在经济活动中 ,销货和收款时间的不一致也会产生应收账款 ,因而 ,应收账款的存在是必然的。应收账款在企业经营 In the market economy, in order to occupy the market, enterprises in the sales process, the use of installments, credit sales and other means to expand sales, which is taken by enterprises competitive means. But what follows is a huge amount of receivables. At the same time in the economic activities, sales and payment of inconsistencies in time will also have accounts receivable, therefore, the existence of accounts receivable is inevitable. Accounts receivable in the business