在会计核算中,往来账的核算是再简单不过的了。按性质与内容分设四大类:应收账款、应付账款、其他应收款、其他应付款。按单位或个人设置明细账户,一方(借方)登记货币资金的付出、转账处理的商品或劳务的收入等,另一方(贷方)登记转账购入的货物、应付的劳务及收回的余款等,余额表示尚应收回或应付出的款额。只要登记清楚,及时督促经办人员收回余款即尽到了该岗位的基本职责。然而在现实中,恰恰是该项简单的业务,却成了不少企业的老大难。 In accounting, the current accounts of the accounting is simple enough. Divided by nature and content of four categories: accounts receivable, accounts payable, other receivables, other payables. (The borrower) to register the payment of monetary funds, the proceeds of the goods or services processed by the transfer, etc., the other party (the lender) registers the goods purchased for transfer, the services due and the balance recovered, etc., The balance represents the amount that should be recovered or payable. As long as the registration is clear, promptly urge the handling staff to recover the balance that has done the job of the basic duties. However, in reality, it is precisely this simple business, which has become a dilemma for many enterprises.