Accounts receivable refers to the amount that the enterprise checks with the buyer for goods, products, services and other related services in daily production activities. It also collects the funds needed by the buyer in the sales process and purchases related products in the enterprise sales process. Enterprises should recover accounts and avoid waste in operation. If this happens, accounts receivable should be made up to ensure the normal operation of the enterprise. The so-called turnover period of accounts receivable refers to the process that the enterprise takes a certain amount of time to recover the accounts receivable, and then turns the amount into funds