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企业的往来科目包括应收账款、应付账款、预收账款、预付账款、其他应收款、其他应付款。这几个科目在企业资产负债表中为非核心科目,往往不能够引起报表使用者的关注,但是往来账项不仅仅关系到资产负债表相关数据的准确性,还可以影响利润表的损益项目。其不仅仅反映一个企业的会计核算,也反映着一个企业的财务管理水平。本文重点探讨了企业往来账项管理中普遍存在的问题及针对问题提出几点建议。
Business contacts include accounts receivable, accounts payable, advances received, prepayments, other receivables, other payables. These subjects are non-core subjects in the corporate balance sheet, which often can not attract the attention of the report users. However, the current account not only relates to the accuracy of the balance sheet data, but also affects the profit and loss items in the income statement . It not only reflects the accounting of an enterprise, but also reflects the financial management of an enterprise. This article focuses on the prevailing problems in the management of corporate accounts and points out some suggestions.