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应付账款、预付账款和其他方式的应付款项都属于企业或者公司的往来账款。往来账款包括两种性质的账目,一是应付账款,另一种是应收方面的账款,这两种性质的账款是单位经济开展中十分关键的项目。在现阶段市场信用环境较差的状态下,市场信用也面临着越来越严重的危机,企业往来账款的增多阻碍了企业的发展,不但对企业的资金周转带了很大的困扰,让其无法尽快还清债款,同时也会造成会计信息不真实,使企业的诚信度下降。
Accounts payable, prepayments and other payables belong to the current accounts of the company or the company. Current accounts include two types of accounts, one is accounts payable, and the other accounts receivable receivables, these two types of accounts is the unit of economic development is very crucial project. Under the condition of poor market credit environment at this stage, the market credit is also facing an increasingly serious crisis. The increase of current accounts between enterprises has hindered the development of enterprises. This not only brings great troubles to the capital turnover of enterprises, The failure to pay off the debts as soon as possible can also cause the accounting information to be untrue and the integrity of the enterprises to drop.