按照《企业会计准则──现金流量表》的规定，企业销售商品收到的增值税销项税额以及出口产品按规定退税而取得的现金，应单独反映，为便于计算这一项目的现金流量，企业应在“应收账款”和“应收票据”科目下分设“货款”和“增值税”两个明细科目。在正常情况下，企业销售确 According to the “Accounting Standards for Business Enterprises - Cash Flow Statement,” the value-added tax output tax received by the company’s sales of goods and the cash obtained from the export rebates for export products should be separately reflected. To facilitate the calculation of the cash flow of this project, Enterprises shall set up two detailed accounts of “loan” and “VAT” under the “accounts receivable” and “receivables” accounts. Under normal circumstances, corporate sales