一、应收账款存在的问题应收账款是企业因对外赊销产品、材料、供应劳务等原因,应向购货方或接受劳务方及其他单位收取的款项。在我国,很多企业通过赊销不断扩大销售,而赊销之后不断上升的、高额的应收账款直接影响企业的 First, the accounts receivable problems Receivable accounts receivable is due to external credit products, materials, labor supply and other reasons, should be to the buyer or receiving services and other units receive money. In our country, many enterprises continue to expand sales through credit, and rising credit after sales, high accounts receivable directly affect the business