Accounts receivable is a type of commercial credit that is generated based on business-to-business transactions, and the main characteristic of accounts receivable is liquidity. The level of liquidity directly determines the quality of accounts receivable. With regard to accounts receivable, if the company fails to collect by the due date, it will affect the liquidity of the company and increase the risk of bad debt. Companies may face accounts receivable that cannot be collected for a long period of time. Risk of bad debts. I am ready.