“购货应付款”和“销货应收款”是工业企业常用的两个结算类帐户,一般称为“往来结算帐户”。与其他类型的帐户相比,它的明细帐户的设置,有以下两个特点:一是明细帐户的名称在各个企业之间是不同的,账户的数量也不相等。二是明细帐户的设置时间不固定,既可能在年初,也可能在年末。由于以上两个特点,对于明细帐户的设置,在方法上就必须与这些特点相适应,才能达到加强统驭和方便日常结算的目的。在一般情况下,如果经济业务往来不多,可按各有关单位或个人与本企业发生经济 “Purchase Payable ” and “Sales Receivables ” are two settlement accounts commonly used by industrial enterprises, commonly referred to as “settlement accounts ”. Compared with other types of accounts, its detailed account settings, the following two characteristics: First, the details of the name of the account is different in each business, the number of accounts are not equal. Second, the account setting time is not fixed, either at the beginning of the year, or at the end of the year. Due to the above two characteristics, for the setting of the detail account, the method must adapt to these characteristics in order to achieve the purpose of strengthening the control and facilitating the daily settlement. Under normal circumstances, if the economic business is not much, according to the relevant units or individuals and the business economy