The second part of basis account receivable occurrence reason showed why has to carry on the account receivable the internal control, it related the enterprise the fund to be able smoothly to circulate the significant function.

• 第二部分根据应收帐款的发生的原因来说明为什么要进行应收帐款的内部控制，它关系到企业的资金是不是能顺畅流通起到了重大的作用。