求翻译：]应收账款是企业因赊销产品和提供劳务等原因造成的应向购货方和接受劳务方收取的款项,它是被无偿占用又不能为企业创造效益的流动资产。应收账款的增加,不仅会成为企业的负担,而且还会引发企业的经营危机,因此加强应收账款的管理就成为现今企业管理的重中之重。文章主要从三个方面阐述了应收账款的成因、对企业的影响以及加强应收账款管理的对策。是什么意思？

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] accounts receivable is the enterprise for credit sales products and provide services should be attributed to the parties to the purchases of goods and services, and the sums received by the occupy it is also not create benefits for enterprises of liquid assets. The increase in accounts receivable

Because) the account receivable is the enterprise the selling on credit product and provides reasons and so on service to create should to buy the supplier and accept the service side collection the fund, it is free is taken cannot create for the enterprise the benefit the current assets.Account rec

] Accounts receivable is the enterprise caused by factors such as the sale on credit products and services should be charged to the buyer and accepted labor party funds, it is in use by free and not current assets to create benefits for the enterprise. Increase in accounts receivable, would not only

] Accounts receivable is a result of credit products and companies providing services such causes should the buyer and the receipt of services charge you money, it is free occupation can not create benefits for enterprises of liquid assets. Increase in accounts receivable will not only become a burd