浅谈中小企业往来账的管理和核算—以xx实业有限公司为例

摘　要：往来账款是企业在经济业务活动中发生的应收、应付、暂收、暂付款，是企业资产、负债的一个组成部分。往来账的管理是任何一个企业管理的难题与重点，管理的好坏直接关系到公司资金的安全、完整和有效利用。加强各种往来款的管理，能够加速资金周转，提高经济效益，防止资产流失可有效地防止虚盈或潜亏，有利于真实地反映企业的经营成果。
关键词：中小企业，往来账，管理，核算

Research on Small and Medium-sized Enterprises Account Management and Business Accounting
——with Yiwu the Wonderful Industrial Limited Company as an Example

Abstract：The current accounts receivable of enterprises in the economic and business activities to cope with temporary income, temporary payment, enterprise assets, liabilities are an integral part. The management of the current account is a business management challenges and priorities, management, good or bad is directly related to the security of company funds, complete and effective use. Strengthen the management of a variety of current paragraph, to accelerate cash flow, enhance economic efficiency, to prevent loss of assets which can effectively prevent the virtual surplus or hidden losses, to truly reflect the company's operating results.
Key words：Small and medium-sized enterprises；The current account；Management；accounting

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