关于结算款项的核算谷名淮在商品购销、劳务供应以及单位和个人之间发生的往来结算款项，在换算上是通过结算帐户来进行的。原会计制度按结算款项的性质和用途设置了“营业往来”、“购销往来”、“进款往来”、“内部往来”、“其他往来”和“折旧基金结算”等科目，在这... The settlement of accounts receivable Valley name Huai in commodity sales, labor supply and between units and individuals between the settlement accounts, in the conversion is through the settlement account to. The original accounting system set up such subjects as “business dealings”, “buying and selling transactions”, “payment transactions”, “internal transactions”, “other transactions” and “depreciation fund settlement” according to the nature and purpose of settlement funds. .