就一般纳税人企业而言,销售商品应向客户收取货款和增值税销项税额。对于企业当期收到的货款及相应的销项税额,必须在现金流量表的“销售商品、提供劳务收到的现金”和“收到的增值税销项税额和退回的增值税款”这两个项目中分别反映。因此,在《企业会计准则——现金流量表》指南中曾指出,为便于计算经营活动有关项目的现金流量,企业应在“应收账款”和“应收票据”账户下分别设置“货款”和“增值税”这两个明细科目,分别核算上述的两类应收款项 In the case of general taxpayers, sales of goods should be charged to customers for payment of goods and value added tax. For the payment received by the enterprise in the current period and the corresponding output tax, the “cash received from sales of goods and rendering of services” and the “sales tax on value added tax received and value added tax refunded” must be included in the cash flow statement The items are reflected separately. Therefore, in the “Accounting Standards for Business Enterprises - Cash Flow Statement”, it has been pointed out that in order to facilitate the calculation of the cash flow of the relevant business activities, the enterprise shall set up the “Payment” under “Accounts Receivable” and “Notes receivable” “And” Value Added Tax "these two subjects, accounting for the above two types of receivables