账期内回款是指企业在销售商品或提供服务后，按照合同约定的账期，在一定时间内收回的款项。账期通常由企业与客户协商确定，是双方对款项支付和收款时间的约定。在账期内回款，意味着客户按照约定时间向企业支付款项，企业按时收到款项并确认收入。

对于企业而言，账期内回款非常重要。首先，它是企业资金流的重要来源之一，能够及时回款可以保证企业的现金流稳定，避免资金链断裂。其次，账期内回款有助于企业提高资金使用效率，可以更快地将资金投入到再生产或扩大经营中，提高企业的盈利能力。此外，账期内回款还有助于企业与客户建立良好的合作关系，因为客户能够按时支付款项，表明客户对企业的信任和支持。

英文对照阅读

What is the meaning of "accounts receivable" in the context of the article?

"Accounts receivable" refers to the amount of money owed to a business by its customers after a sale of goods or services has been made. This amount is usually specified in a contract or agreement between the business and its customer. The term "accounts receivable" includes both current and long-term receivables.

The accounts receivable cycle involves several steps, including credit sales, recording the receivables, collecting the cash, and processing bad debts. Management of accounts receivable includes the establishment of credit policies, collection procedures, and a follow-up system to ensure that the cash is ultimately collected.

Accounts receivable are an important part of a business's financial position because they represent future cash inflows. However, if receivables are not collected in a timely manner, it can have a negative impact on a business's cash flow and profitability. Therefore, businesses must manage their accounts receivable effectively to ensure that they receive payment in a timely manner.