作者近期参加了一期培训班,老师讲授了《财务报表操纵与识别》专题,对此谈些认识。一、对“其他应收款”、“其他应付款”相关科目的操纵在生产经营过程中,与其他单位和个人发生的经济往来,常用的会计科目有六项,应收账款、预收账款、应付账款、预付账款、其他应收款、其他应付款,其中,应收账款、预收账款与企业销售商品或提供劳务经营活动有关,应付账款、预付账款与企业购买商品或接受劳务经营活动有关,上述四个会计科 The author recently participated in a training course, the teacher taught the “financial statements manipulation and identification” topic, talk about some understanding. First, the “other receivables ”, “other payables ” related subjects of the manipulation in the production and operation process, and other units and individuals occurred in economic transactions, there are six commonly used accounting subjects, accounts receivable Accounts receivable, prepayments, other receivables and other payables, of which accounts receivable and receipts in advance relate to the business activities of selling commodities or rendering services, accounts payable, prepayments The above items relate to the business activities of purchasing commodities or accepting labor services