Account receivable issue concern enterprise amount of bad account, concern enterprise interest high or low prices of cost, actually the latter is more important than the former in actual life, but inconspicuous.

• 应收账款问题不仅关系企业坏账的多少，而且关系到企业利息成本的高低，现实生活中其实后者比前者更加重要，但并不引人注目。