“应收账款”账户是用来核算企业销售产品、商品、材料、提供劳务、承建工程等向购货单位、工程承包单位及接受劳动单位收取的款项。其主要审查方法如下:一、审查“应收账款”账户的借方发生额当企业经营收入发生应收款项时,该账户的借方只能与“产品销售收入”、“商品销售收入”、“应交增值税—销项税额”账户贷方发生额对应。建筑安装企业与“工程结算收入” “Accounts receivable ” account is used to account for sales of goods, goods, materials, services provided, construction projects and other units, contractors and labor units receive payment. The main review methods are as follows: First, the review “accounts receivable ” debit balance of account When the business receivables receivables, the debit of the account only with the “sales revenue”, “ ”, “ VAT should be paid - output tax ”corresponds to the amount of account credit. Construction and installation companies and “project settlement revenue ”