往来账款的会计处理不应使用红字

• 作 者: 程海波
• 机 构: 江西财经大学会计学院
• 出 处: 浙江财税与会计
• 发表日期: 2001年11期
• 关键词: 往来账 应交增值税 预付账款 应付账款 商品销售收入 预收账款 销项税额 往来客户 进项税额 期末余额

企业在设置应收账款、预收账款、应付账款、预付账款等科目的明细账时，通常会根据往来客户最经常发生的一方确定使用一个科目，但由于收、付款情况的不断变化，有些企业这些科目的明细账户余额出现了借方红字或贷方红字。产生这种现象主要是在以下四种情况中使用了红字的会计

When setting up the detailed accounts of accounts receivable, advance receipts, accounts payable, prepayments and other subjects, the enterprise usually determines to use one subject according to the party most frequently used by the client. Due to the continuous changes of payment and receipt, In some enterprises, the details account balance of these subjects appeared in debit or credit debit. The main reason for this phenomenon is the use of red-letter accounting in the following four situations