应收帐款是指商品流通企业销售商品、材料、提供劳务等业务,向购货单位或接受劳务的单位应收取的帐款。随着市场经济的发展以及我国商业信用的开放,很多商品流通企业都采用赊销、分期收款等销售方式进行经营活动,这些销售活动在一定程度上加速了商业活动的开展,促进了商品市场的繁荣。 Accounts receivable refers to the goods circulation enterprises selling goods, materials, rendering services and other services to the purchasing unit or receiving services units should receive the accounts. With the development of market economy and the opening of commercial credit in our country, many commodity circulation enterprises adopt the sales methods such as credit sale and installment collection to carry out business activities. These sales activities accelerate the commercial activities to a certain extent, prosperity.