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应收账款是赊销的产物。现代赊销是商业的润滑剂,在市场竞争比较激烈的情况下,赊销是促进销售、增加业务的一种手段,但也存在一定的坏账风险。因此,企业如何管理好、运用好应收账款政策,对企业自身的生存和发展有着重要的意义。
Accounts receivable is the product of credit. Modern credit is a commercial lubricant. In the case of fiercer market competition, credit sale is a means to promote sales and increase business, but there is also a certain risk of bad debts. Therefore, how to manage well and make good use of account receivables is of great significance to the survival and development of enterprises themselves.