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应收应付款项是企事业单位在生产经营过程中因发生供销产品、提供或接受劳务而形成的债权、债务关系。它主要包括应收、应付、预收、预付、其他应收、其他应付款。在实际工作中,如果业务处理不当或者管理不善的话,最终会形成不合理的往来款项,占用资金甚至形成呆账坏账。这些不合理资金占用,不仅影响会计信息的准确性,还容易造成管理上的漏洞,引起单位资产的流失。
Accounts receivable and payables are the debts and debts formed by the enterprises and institutions in the course of production and operation due to the occurrence of supply and sales of products, provision or acceptance of labor services. It mainly includes accounts receivable, payables, advance receipts, advances, other receivables and other payables. In actual work, if the business is handled improperly or mismanaged, it will eventually form unreasonable contacts, occupying funds and even forming a bad debts bad debts. The use of these irrational funds not only affects the accuracy of accounting information, but also easily causes management loopholes and causes the loss of unit assets.