Accounts receivable include creditor's rights that have occurred and will occur in the future. The former is a creditor's right that has happened and is clearly established, and the latter is a creditor's right that has not happened in reality but will definitely happen in the future. Accounts receivable refers to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal course of business, including the 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.

Definition:

Accounts receivable refers to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal course of business, including the 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. Accounts receivable include creditor's rights that have occurred and will occur in the future. The former is a creditor's right that has happened and is clearly established, and the latter is a creditor's right that has not happened in reality but will definitely happen in the future.

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Practical point of view:

Establishment and transfer restriction of pledge right of accounts receivable. Editor-in-Chief: Professional Committee of Civil Trial Theory, China Trial Theory Research Association Source: Understanding and Judicial Application of Civil Code of Property Law. Compared with Article 228 of the Property Law, this article omits the words "the parties shall conclude a written contract" and "credit reporting agency" in the second paragraph of Article 228 of the Property Law. Accounts receivable refer to the money collected from the buyer or service recipient for providing certain goods and services. Accounts receivable include existing and future monetary creditor's rights and their income, which belong to ordinary creditor's rights. Paragraph 1 of Article 546 of the Civil Code stipulates: "If the creditor transfers the creditor's rights without notifying the debtor, the transfer is not effective for the debtor." When the accounts receivable are pledged, the debtor shall be informed, otherwise the debtor may defend the creditor's rights of the pledgee. Paragraph 1 of Article 4 of the Measures for the Registration of Accounts Receivable Pledge stipulates: "The Credit Information Center of the People's Bank of China (hereinafter referred to as the Credit Information Center) is the registration institution for accounts receivable pledge." With the establishment of a unified registration system for chattels and rights guarantees, the registration institutions of future accounts receivable will also change.