企业销售产品可以采用两种基本方式,即现销和赊销。虽然赊销在扩大销售量、减少库存和增强市场竞争力方面比其他结算方式有更大的优势,但赊销必然会导致企业产生大量的应收账款,它已经成为企业流动资金中的重要组成部分,其风险大小直接影响着企业的赢利能力和损益状况。因此,对应收账款的管理已成为企业财务管理的一项重要任务。 There are two basic methods that companies can use to sell products, namely sales and credit sales. Although credit sales have greater advantages than other settlement methods in terms of expanding sales volume, reducing inventory, and enhancing market competitiveness, credit sales will inevitably lead to large amounts of accounts receivable, which has become an important part of corporate liquidity. The risk size directly affects the profitability, profit and loss of the company. Therefore, the management of receivables has become an important task for corporate financial management.