企事业各单位在日常的生产经营和资金活动过程中,往往会同其他单位和个人等发生业务和经济联系,在这些业务和经济交往中,既有商品、物资的买卖业务,又有商品、物资之外的其他往来业务。除了“一手交钱、一手交货”的业务外,其他处于待结算过程中的资金,便形成了各单位的“往来款项”。往来款项按资金占用的形式可分为“人欠”(或债权)和“欠人”(或债务)两种。“人欠”、“欠人”包括:应收帐款、应付帐款、暂付款、暂收款、预收款、预付款及其他应收应付款等。随着经济体制改革和市场经济的发展,企业从原来计划经济体制逐步走向市场,靠 In the course of daily production and operations and financial activities, enterprises and institutions often have business and economic ties with other units and individuals. In these business and economic transactions, there are both the purchase and sale of goods and materials, as well as goods and materials. In addition to other transactions. In addition to “one-handed delivery, one-handed delivery ” business, other funds in the process of being settled, they formed a “payments ”. According to the form of fund occupation, the current money can be divided into two types: “person owed” (or debt) and “ owed person ” (or debt). “People owe”,“ owe people ” include: accounts receivable, accounts payable, temporary payments, temporary receipts, advance receipts, advances, and other accounts payable. With the reform of the economic system and the development of a market economy, enterprises gradually move from the original planned economic system to the market, relying on