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预收款项根据哪个科目
更新时间: 2020-11-07 00:00:00  

“预收款项”项目应根据“预收账款”和“应收账款”科目所属各明细科目的期末贷方余额合计数填列。

预收款项是在企业销售交易成立以前,预先收取的部分货款。由于预收款项是随着企业销售交易的发生而发生的,注册会计师应结合企业销售交易对预收款项进行审计。

关键词: 收款 根据 哪个 科目

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