The trade credit is the most efficient means of settlement in enlarging the market , reducing the whole cost of the business , strengthening the power of the competition , and etc . however , with the development of the trade credit , a serious problem of accounts receivable emerges 商业信用在扩大销售、拓展市场、降低整体经营成本、强化企业市场竞争地位和实力等方面有着其他任何结算方式都无法比拟的优势。然而,随着商业信用的不断发展,企业之间由于赊销业务而产生的应收账款问题也日益严峻。