其他应收款是企业除应收票据、应收账款和预付账款以外的各种应收暂付款项。它是一个兜底的项目,核算的内容繁杂,被戏称为“垃圾桶”。本文通过分析在实际工作中企业如何利用它来实现各种违背会计准则的目的,并在此基础上提供相应的解决方案。 Other receivables are all kinds of receivables other than bills receivables, accounts receivable and prepayments. It is an all-encompassing project, accounting for complex content, was dubbed the “trash”. In this paper, by analyzing how enterprises use it in practical work to achieve a variety of violations of accounting standards, and on this basis to provide the appropriate solutions.