应收账款是上市公司经营发展中颇为重要的一项流动资产，在市场经营活动中，

Accounts receivable is a listed company is quite important in the development of the current assets, business activities in the market, listed companies generally ignore the existence of accounts receivable management, accounts receivable aging and aging of accounts receivable serious bad debts,

Accounts receivable is an important liquid asset in the operation and development of listed companies, in the market operation activities, listed companies generally have neglect of accounts receivable management, accounts receivable aging and accounts receivable bad debtserious.

Accounts receivable is a very important current asset in the operation and development of listed companies. In the market operation activities, the listed companies generally neglect the management of accounts receivable, the aging of accounts receivable and the serious bad debts of accounts receivable,<br>