一、“销售商品、提供劳务收到的现全”项目该项目反映销售商品，提供劳务实际收到的现金。填列该项目时，应注意是债务人以非现金实物资产抵偿债务而减少的应收账款和应收票据。核销坏账损失而减少的应收账款、已支付现金的销货退回，应从本项目中抵减；企业销售商品收到的现 First, the “sales of goods, providing services are received now” project The project reflects the sale of goods, providing services actually received cash. When filling in the project, attention should be paid to the accounts receivable and bills receivable that the debtor reduces with the non-cash physical assets to offset the debts. Accounts receivable that have been written off for losses on bad debts and sales of cash paid back should be offset against the present item.