浅谈企业往来业务核算张丽云，夏中梅去年７月１日实行的各行业会计制度，对企业间由于赊销预付货物和劳务而形成的（不包括采用商业汇票结算方式）未收未付款项和暂收暂付款项，统一设置了“应收帐款”、“应付帐款”、“预收帐款”、“预付帐款”等科目进行核算。这种对... Talking about the calculation of business transactions between enterprises Zhang Liyun and Xia Zhongmei’s various industry accounting systems implemented on July 1st last year, the unpaid unpaid items and temporary receipts that were formed between companies as a result of the sale of prepaid goods and services (excluding commercial bill settlement) For the provisional payment, accounts such as “accounts receivable”, “accounts payable”, “advance receipts”, and “prepayments” were set up for accounting purposes. This kind of...