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Website Analysis Industry Leaders Secret: Billionaire Is So Refined.

2014/8/10 18:37:00 27

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不要忘了预收账款是一种负债

  预收账款是指企业按照合同规定向购货单位或劳务接受单位预先收取的款项,如收到销货订单时存入的保证金或定金、预收的租金或利息等。尽管企业已收到这些款项,但因企业并未实际提供有关商品或劳务,故不能确认为收入,而是作为一项负债在资产负债表中列支,并且是流动负债。