谈谈“内部往来”帐户的设置与使用陈峰随着经济的发展，目前许多大企业，特别是企业集团在内部都设有独立核算的二级单位，而一些二级单位下面还设有独立核算的三级单位。在这种情况下，为了核算企业与所属内部独立核算单位之间，包括总公司与分公司之间、分公司与所属独... Talking about the Establishment and Use of “Internal Contacts” Account Chen Feng With the development of economy, many large enterprises, especially enterprise groups, now have independent accounting units inside, while some secondary units also have an independent Accounting of the three units. In this case, in order to account for enterprises and their respective internal independent accounting units, including head office and branch offices, branches and their respective independent ...