往来账项是指企业在生产经营活动中因发生购销产品、提供或接受劳务等业务而同经济往来对象之间形成的应收、应付账项。长期以来,企业一直注重资金和成本管理,而与资金、成本、实物资产等密切相关的往来账项在很多企业没有引起足够的重视。“往来账是锅杂烩汤,什么东西都可以放 Current accounts refers to the receivables and payables formed between enterprises and economic objects in the business operations due to the purchase and sale of products, provision or acceptance of labor services. For a long time, enterprises have been focusing on capital and cost management. However, current accounts that are closely related to capital, cost and physical assets have not attracted enough attention in many enterprises. "Current account is pot chowder soup, everything can be put