一、往来帐的发生和特点往来帐,是记载债权债务往来的帐户,是经济活动进行中,不能一时或一次结清而有余额的暂收、暂付性质的帐户。只要有经济活动发生的单位,不论是企业、事业单位,是独立核算、还是报帐(备用金)单位,都发生往来帐。一般说,行政、事业单位的往来帐少些,物资、供销、商业、外贸等商品流通部门往来帐多些,商业、物资部门中的批发和代购代销单位的往来帐更多。随着经济体制的改革,工厂的部分产品可以自销;科研成果可作为商品,拿到技术市场去有偿转让,它们的往来帐也变得多了起来,这是商品流通过程中,难以避免的债权债务往来。往来帐的分类很多:一、按部门分,外贸系统有:“国外客户往来”、“国内客户往来”、“系统内单位往来”和“本单位内部往 First, the current account Occurrence and characteristics Current account, is recorded in the accounts of credits and debts, economic activities in progress, can not be settled once or once the balance of the temporary, temporary nature of the account. As long as there is a unit of economic activity, whether it is enterprises, institutions, whether it is an independent accounting, or reimbursement (reserve fund) units, have occurred accounts. Generally speaking, there are fewer correspondence between administrative departments and public institutions, more transactions between commodities circulation departments such as materials, supply and marketing, commerce and foreign trade, and more transactions between the wholesales and purchasing agencies in the commercial and material sectors. With the reform of the economic system, part of the products of the factory can be sold on its own. Scientific research can be used as a commodity to obtain the transfer of technology in the market, and their current accounts have also increased. This is something inevitable in the process of commodity circulation Credit and debt transactions. There are many types of current account: First, according to the department, foreign trade system: “foreign customers”, “domestic customer contacts”, “system within the unit” and "within the unit to