应收账款主要是指企业在销售商(产)品、提供劳务业务时应向客户收取的期限在一个营业周期内的货款及垫付款。应收账款的管理是现代营销管理的重要组成部分,管理好应收账款,有利于加快企业资金周转,提高资金使用率,也有利于防范资金风险,维护投资者利益,促进经济效益的提高。一 Accounts receivable mainly refer to the payment and advance payment of the business within a business cycle that the enterprise should charge to the customer in the course of selling goods (products) and labor services. The management of receivables is an important part of modern marketing management. Managing receivables is conducive to speeding up the capital flow and improving the utilization rate of funds. It also helps to prevent capital risks, safeguard the interests of investors and promote economic benefits improve. one