Collection refers to the collection of accounts receivable. Accounts receivable refers to the money that an enterprise should collect from the purchasing unit for selling goods, products, providing labor services and other businesses in the normal operation process, including taxes and fees that should be borne by the purchasing unit or the labor service receiving unit, as well as various transportation and miscellaneous fees paid by the purchasing party.

Accounts receivable is a kind of creditor's right formed with the sales behavior of enterprises. Therefore, the confirmation of accounts receivable is closely related to the confirmation of income. Accounts receivable are usually recognized at the same time as income. This course sets up detailed accounts for detailed accounting according to different units that purchase or accept labor services.

Accounts receivable represent the funds occupied by purchasing units in the sales process of enterprises. Enterprises should recover accounts receivable in time, make up for various expenses in the process of production and operation, and ensure the sustainable operation of enterprises; Measures should be taken to recover the arrears of accounts receivable; Accounts receivable that are truly irrecoverable and meet the conditions of bad debts shall be treated as bad debts after obtaining relevant certificates and submitting for approval according to the prescribed procedures.