作为一个独立会计机构，财会人员都要面对往来款的帐务处理问题。而帐务处理得当、规范与否，与财会人员对往来款认识密不可分。本文针对财会人员有意或无意造成往来款无序状态，谈谈自己粗浅看法。 　　一、从理论上说，各种形式的应收或应付款统称往来款。内部的往来款业务， As an independent accounting firm, accountants have to deal with the problem of dealing with current and financial accounts. The accounts handled properly, norms, and financial accounting personnel are inextricably linked to the current paragraph. This article aimed at accountants deliberately or unintentionally resulting in chaotic contacts, talk about their own superficial view. First, in theory, various forms of accounts receivable or payable are collectively referred to. Internal transactions between the business,