“应收帐款”帐户的设置应规范张光立“应收帐款”是指企业因销售产品、材料、提供劳务业务，应向购货单位或接受劳务单位收取的款项。“应收帐款”帐户是反映单位与单位或单位与个人之间发生的债权关系的帐户。正确地设置其明细帐户，能够清晰、准确地反映出相互之间的债... Accounts receivable account settings should be standardized Zhang Guangli “accounts receivable” refers to the business for the sale of products, materials, rendering labor services, the purchase unit or the receiving labor service unit shall receive the money. “Accounts receivable” account is to reflect the units and units or units and individuals occurred between the claims of the account. Properly set their detailed account, can clearly and accurately reflect the debt between each other ...