按照现行的有关行业会计制度的规定,在预付款项、预收款项较多的情况下,企业应对采购和销售业务中的债权、债务、分别设置“应付帐款”、“预付帐款”、“应收帐款”、“预收帐款”等四个科目加以核算。显然,这样规定的目的是为了更加清晰地反映企业的债权、债务情 According to the current regulations on the accounting system of the industry, in the case of prepayments and advance payment, the company shall set up the “debts, debts,” and “accounts payable” and “prepayments” in the procurement and sales operations. “”, “Receivables”, “Pre-acquisitions” and other four accounts are accounted for. Obviously, the purpose of this provision is to more clearly reflect the company’s claims and debts.