and credit monly used promotions. This account receivable arising mercial transactions, in essence, mercial credit provided by the beneficiary to the payer. (b) the function of the panies hold accounts receivable means a part of the capital is occupied customers, but also hold the accounts receivable also need cost, since it is so, the reason why enterprises are willing to hold should be accounts receivable isby accounts receivable. Accounts receivable mainly following functions: 1. increase sales With the development of the market economy, the business environment is ing more and plex.. Reform and opening up20 years, the new China after the establishment ofa decades of shortage of economic fundamentals, the buyer's market began to form. Not only does most of China's consumer goods supply