Abstract：With the intensification of market competition, in order to obtain
larger market share, enterprises have adopted marketing strategy on credit. The
sale of credit has brought about the increase of sales as well as the increase of
accounts receivable. The proportion of accounts receivable in main business
revenue has increased significantly, and the rate of bad debt losses has been
increasing, which has seriously affected the economic benefits of enterprises.
Accounts receivable has become an important factor affecting the survival and
development of enterprises, the grain cattle group as an example, after
summarizing the corresponding theory of accounts receivable, analyzed the
current situation of accounts receivable, including its financial data, the main
analysis of accounts receivable accounting for the main business income ratio,
aging of accounts receivable and the top 5 customers of the company accounts
receivable, pointed out the existing problems, including the lack of perfect
customer credit evaluation system, accounts receivable control in shortage, the
