Accounts receivable, once formed, companies must consider how to pay in full recovery of the problems so that it is necessary for business credit before collection of accounts receivable during the operation of the tracking analysis, the focus should be placed on credit product realization aspect. enterprises to credit for those on credit quality, solvency depth investigation, analysis of customer's holdings of cash and cash transfers can meet the needs of the degree. should those losses are large amounts of poor credit quality of customers arrears as a focus of study, as a preventive measure, so we have developed a credit standards, credit terms and collections policies as the main content of a scientific and rational credit policy is necessary.