水管单位的应收款项(包括应收账款、其它应收款,下同)主要是其在参与供水服务,开展日常经济和管理活动中,与对方结成的债权债务关系。应收款项账户余额的大小,对水管单位财务状况有着不可忽视的影响。全面认识、高度重视、熟练掌握应收款项账户的管理工作,是会计人员的岗位技能 The receivables (including accounts receivable and other receivables, the same below) of the water pipe unit mainly relate to the claims and debts they have with each other during their participation in the water supply services and daily economic and management activities. The balance of accounts receivable accounts for the impact on the financial status of the water pipe unit. Comprehensive understanding, attaches great importance to master accounts receivable account management, job accounting skills of the staff