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结算帐户是反映单位之间或单位与个人之间债权、债务结算关系的帐户.结算帐户有债权结算帐户、债务结算帐户和债权债务结算帐户等三种类型。通常情况下,结算关系比较简单,所以,结算帐户明细帐常采用三栏式格式。在单位之间结算关系较复杂,即两单位之间往来款项种类不止一种(如水费、电费、药费等多种款项),而且不能及时逐笔清算时,结算帐户明细帐采用三栏式帐户格式就不利于清算工作,而应选用多栏式的帐户格式。现设甲单位为债权单位,甲单位应设置债权结算帐户:“应收款——乙单位”帐户。列表将三栏式与多栏式结算帐户比较如下,见表1、2: 从表1可看出.该帐户借方余额是800元,但这800元是应收水费、电费、还是药费?各种
Settlement account is to reflect the unit or unit and individual claims and debt settlement relationship between the accounts.The settlement account debt settlement accounts, debt settlement accounts and debt settlement accounts, and other three types. Under normal circumstances, the billing relationship is relatively simple, so the billing account sub-ledger often use trilogy format. Settlement between the units is more complex, that is, between the two units of more than one type of payment (such as water, electricity, medicine and other payments), and can not be cleared by the time, the settlement account ledger using tri-column Account format is not conducive to the liquidation work, but should use multi-column format of the account. Is a unit of creditor units, a unit should set the debt settlement account: “Receivables - Unit B ” account. The list compares the three-column and multi-column settlement accounts as follows, as shown in Table 1 and Table 2. As can be seen from Table 1, the debit balance of the account is 800 yuan, but this 800 yuan is the water charge, electricity bill or medicine fee Various