Foreign exchange accounts receivable, also known as overseas commercial accounts, refers to the overseas accounts receivable of enterprises, mainly including import prepayment, export agency fees, cooperative profit sharing, various overseas loans and various foreign exchange claims receivable due to trade. Compared with general domestic accounts receivable, foreign exchange accounts receivable have the characteristics of large amount of credit sales, high collection risk and high probability of bad debts.

In order to avoid the risk of foreign exchange accounts receivable, enterprises should establish the risk monitoring and management mechanism of foreign exchange accounts receivable, and at the same time improve and perfect the responsibility mechanism of foreign exchange accounts receivable risk management, and correctly formulate the risk management measures of foreign exchange accounts receivable.