应收款项是指债权已经成立，债务人负有偿债责任的各种款项的总称，它包括应收的帐款、应收票据、应收租赁债权、应收短期债权以及其他应收款。它既非现金又非实际可用于企业生产经营的财产．而是在回收以后才能作为实际的资产。一方面它回收需要一段时间，应收款项与回收时的? Receivables refer to the general term for various types of payments where the creditor’s right has been established and the debtor is liable for debt repayment. It includes accounts receivable, bills receivable, lease receivables receivable, short-term receivables receivable, and other receivables. It is neither cash nor real assets that can be used for the production and operation of a company. Instead, it can be used as an actual asset after recycling. On the one hand, it needs a period of time for recycling, receivables and recycling?