谈“预收账款”、“预付账款”和“应收账款”、“应付账款”的核算桂林市化工建材总公司钟敏“预收帐款”和“预计帐款”两个科目是１９９３年颁布施行的新会计制度中增加的科目。从目前企业会计制度的执行情况看，预收、预付货款较多的企业，普遍使用了这两个会计科目。... On the “advance receipts”, “prepayments” and “accounts receivable”, “accounts payable” accounting Guilin Chemical Building Materials Corporation Zhongmin “pre-paid accounts,” and “estimated accounts” are two subjects Addition of subjects to the new accounting system promulgated in 1993. From the current implementation of the enterprise accounting system, pre-paid, prepayments more enterprises, the widespread use of these two accounting subjects. ...