求翻译：它是企业的一项债权，也是流动资产的组成部分，所以管理的正确与否直接影响着企业未来发展。在激烈的市场竞争中，企业为了占领市场往往采用积极的促销手段。这种经营活动，一方面增加了销售量，另一方面也产生了大量的应收款。若大量被客户拖欠不能及时收回，则会影响公司的日常经营。所以必须加强应收账款管理使企业良性发展。是什么意思？

It is a debt of enterprises, is also an integral part of current assets, manage correctly or not directly influence the future development of the enterprise. In the fierce market competition, the enterprises in order to occupy the market tends to positive promotion tools. Such business activities, and increased sales on the one hand, on the other hand has also created a large number of receivables. If a large number of customers in arrears did not recover in time, it will affect the company's day-to-day operations. So must strengthen the management of accounts receivable to sound development of enterprises.