合作社的应收款项分为两类:一是合作社与外部单位和个人发生的应收及暂付款项,为外部应收款,以“应收款”科目核算;二是合作社与所属单位和成员发生的应收及暂付款项,为内部应收款,以“成员往来”科目核算。应收账款的内部控制应确保应收账款管理的及时性和有效性,确保每一笔应收账款的入账、调整、冲销都有相应凭证有据可查,并经过授权审批;确保应收账款及收款的账务记录正确完整;保证折扣折让经过审批;完整收取各项现金收入 The receivables of cooperatives fall into two categories: one is receivables and temporary payments due from cooperatives and external entities and individuals, and they are external receivables, accounting for “receivables”; and The accounts receivable and temporary payment incurred by the units and members are the internal accounts receivable and are accounted for by the “member exchanges”. The internal control of accounts receivable should ensure the timely and effective management of accounts receivable, to ensure that every account receivable accounts, adjustments, write-offs have the appropriate evidence of evidence, and authorized for approval; to ensure Account receivables and receivables, accounting records correct and complete; to ensure discount discount after approval; complete collection of various cash receipts