贵刊在1996年第5期刊登赵玉祥同志的《谈不设预付帐款和预收帐款一级科目的会计处理）｝一文，认为预付帐款、预收帐款应该分别归属于“应收帐款”、“应付帐款”帐户核算，这样能保证资产和负债的分类与《准则》规定一致，也便于编制资产负债表，使资产和负债的合计达到帐表相 In the 5th issue of 1996, your magazine published Comrade Zhao Yuxiang’s article “On the accounting treatment of the primary account without prepayments and prepayments”}. It was thought that prepayments and advance receipts should be attributed to “account receivables respectively”. “Accounts payable” accounting, which can ensure that the classification of assets and liabilities is consistent with the provisions of the “Code”, and also facilitates the preparation of the balance sheet, so that the total assets and liabilities can reach the balance sheet.