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In the fierce competition in the market, accounts receivable as a commercial credit, business expansion in sales of goods and increase sales revenue, but also for enterprises to bring some liquidity risk. Accounts receivable owed a lot of business cash flow problems, operating difficulties, leading to serious business failures. Therefore, the accounts receivable into the enterprise management of working capital an important link. This article from the accounts receivable risk of the reasons discussed how to form before the accounts receivable and accounts receivable after the formation of a reasonable control and risk prevention.