Accounts receivable refers to the money that an enterprise should collect from customers who buy goods or accept services for reasons such as selling products, commodities and providing services, as well as the transportation and miscellaneous fees paid on its behalf. It is a creditor's right asset formed by enterprise's credit sale and an important part of enterprise's current assets. Although most companies prefer cash sales to credit sales, in the face of competition, they have to adopt credit policies and provide credit services to customers in order to stabilize sales channels, expand commodity sales, open up and occupy markets, reduce commodity storage costs and management costs, and increase income. Although the company adopts credit sales, it can bring the above benefits to the company, but it also has to pay a certain price and bring risks to the company. If the customer defaults on the payment, it is more and more difficult to recover the accounts receivable, or even impossible to recover them.

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