债券债务核算的款项中包括往来款,并且在每个单位的会计账目中都占据着一个重要性的位置,主要是为了核算该单位同其他单位之间,或者是企业同内部职工之间的资金往来情况,其中涉及应收账款、预收账款、应付账款、预付账款、其他应收账款、其他应付账款等会计项目。另外,企业往来款涉及的均是企业资金的往来,故此,在进行往来款管理的过程中,应该就该企业中存在的往来款管理问题,形成原因进行分析和研究,提出可行性的实用化对策。 Bonds and debits consist of current and future payments, and occupy an important place in the accounts of each unit, primarily for the purpose of accounting for funds between the unit and other units or between the enterprise and internal staff Contacts, including accounts receivable, advances received, accounts payable, prepayments, other accounts receivable, other payables and other accounting items. In addition, business contacts are involved in the business of funds, therefore, in the conduct of contacts between the management of the business should be present and future problems in the management of the formation of the reasons for the analysis and research put forward the feasibility of practical Countermeasures.