2. There are loopholes in the execution of the contract signed between the enterprise and the customer.

3. The customer practices fraud in the enterprise accounts receivable project.

4. The customer has problems such as temporary difficulties or bankruptcy in the process of production and operation.

Overdue accounts, also known as overdue accounts receivable, refers to the situation that the enterprise and the customer generate accounts receivable in the process of credit transaction, and both parties agree to return the accounts at a certain time in the future, and then the customer still fails to repay after the expiration of the credit sales contract. The overdue accounts that enterprises can't recover should be handled through the subjects of "bad debt provision" in accounting practice.