应收帐款是企业因对外销售产品、材料和提供劳务等而形成的应向购货单位或接受劳务单位收取的款项。它是商业信用的一种形式，尽管它会延缓企业的流动资金周转，并使企业面临蒙受坏帐损失的可能，但从争取客户、扩大市场、加强竞争能力、减少存货的角度看，这种收款方式是必须 Accounts receivable is due to the external sales of products, materials and services provided by the purchase unit or the receiving unit should receive money. It is a form of commercial credit, and although it will delay liquidity turnover of enterprises and expose them to the possibility of losing bad debts, from the perspectives of obtaining customers, expanding markets, strengthening competitiveness and reducing inventories Payment method is required