往来单位的核算,是财务会计的基础核算工作之一。业务单位的往来,一般与商品或劳务的采销活动以及资金往来紧密关联。国外往来单位的业务往来,有着与国内往来单位不一致的特征,也影响着核算的准确性。基础核算与管理的整体质量,往往对企业的发展有着重大的影响。 Accounting units, is one of the basic accounting work of financial accounting. Business contacts, generally with the sale of goods or services activities and funds are closely linked. Business dealings with foreign units have inconsistent characteristics with domestic units and also affect the accuracy of accounting. The overall quality of basic accounting and management often has a significant impact on the development of an enterprise.