应收账款是企业因销售商品、产品或提供劳务而形成的债权及应向购货客户或接受劳务的客户收取的款项或代垫的运杂费。它标志着营业收入的新增资产,是企业对外提供商业信用的结果。 Trade receivables are claims arising from the sale of goods, products or rendering of services and any miscellaneous charges incurred by or on behalf of clients who purchase goods or receive services. It marks the new assets of operating income, the result of business credit provided by enterprises.