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应计费用和应付账款的区别
更新时间: 2020-07-05 00:00:00  

应计费用是会计学中一项重要知识。亦称应付费用、应计负债,是已经发生但尚未支付的费用。各种应付费用,可单独设置科目,也可合并设置一个应付费用科目,但应付所得税通常单独设立一个科目。应计费用的局限性是并非真正可自由支配的融资方式。税款的推迟缴纳会受到惩罚,工资的延迟支付会影响职工士气与工作效率。

应付账款是企业应支付但尚未支付的手续费和佣金。是会计科目的一种,用以核算企业因购买材料、商品和接受劳务供应等经营活动应支付的款项。通常是指因购买材料、商品或接受劳务供应等而发生的债务,这是买卖双方在

关键词: 计费 应付 账款 区别

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