将条目过帐到各个帐户，并准备应收帐款。管理企业从债务人那里收取的现金。将其记录在账簿中，以提供有关现金可用性的明确信息。 Posting entries to respective accounts, and preparing accounts for receivables. Manage the cash collected by the business from its debtors. Record it in the books of accounts to provide clear information about the availability of the cash.