可以通过考察应收账款的流动性，来判断应收账款的质量，应收账款流动性越高

The quality of accounts receivable can be judged by examining the liquidity of accounts receivable. The higher the liquidity of accounts receivable, the better the quality of accounts receivable. On the contrary, the lower the liquidity of accounts receivable, the receivables The worse the quality of the accounts. Through the aging analysis of accounts receivable, it helps enterprises to effectively control the scale and aging of accounts receivable, and improve the liquidity of accounts receivable. The large number of overdue receivables indicates that customers are incapable or unwilling to pay on time, and the management of corporate receivables has been particularly improved; the long time of overdue receivables indicates that the possibility of becoming bad debts is greater.

You can judge the quality of accounts receivable by examining the liquidity of accounts receivable, the higher the liquidity of accounts receivable, the better the quality of accounts receivable, on the contrary, the lower the liquidity of accounts receivable, the worse the quality of accounts receivable. Through the aging analysis of accounts receivable, it is helpful for enterprises to effectively control the size and aging of accounts receivable and improve the liquidity of accounts receivable. The number of overdue accounts receivable indicates that the customer is unable or unwilling to pay on time, the enterprise accounts receivable management has been improved, and the long overdue accounts receivable period indicates that the more likely it is that it becomes bad debts.

We can judge the quality of accounts receivable by examining the liquidity of accounts receivable. The higher the liquidity of accounts receivable, the better the quality of accounts receivable. On the contrary, the lower the liquidity of accounts receivable, the worse the quality of accounts receivable. Through aging analysis of accounts receivable, it is helpful for enterprises to effectively control the scale and aging of accounts receivable and improve the liquidity of accounts receivable. There are many overdue accounts receivable, indicating that customers are unable or unwilling to pay on time, and the management of enterprise accounts receivable has been improved. The longer overdue accounts receivable is, the greater the possibility of becoming bad debts.<br>