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谈不设预付帐款和预收帐款－级科目的会计处理解放日报社赵玉祥预付货款是企业按照购货合同规定预付给供应单位的货款，属于流动资产。预收货款是企业按照合同规定向购货单位预收的货款，属于流动负债。《企业会计准则》（以下简称《准则》）第二十四条和第三十六条分别对...
On the absence of prepaid accounts and advances to the accounts - the subjects of accounting treatment Liberation Daily Zhao Yuxiang prepayments in accordance with the provisions of the purchase contract enterprises advance payment to the supplier units, are current assets. The advance payment is the advance payment received by the enterprise from the purchase unit according to the contract and is a current liability. Article 24 and Article 36 of “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Guidelines”) respectively ...