所谓往来账款,是指一个会计主体在经济业务活动中发生的应收、暂付和预付款等债权方面的款项以及应付、暂存和借入款等债务方面的款项之统称。它既不属于收入性质也不属于支出性质的款项,它是资产、负债的组成部分。往来账款涉及到单位日常经济业务及管理活动的各个方面,其中存在的问题可以反映出单位管理中存 The so-called current accounts, refers to an accounting entity in the economic activities occurred in the receivables, temporary payments and prepayments such as claims and other payables, temporary and borrowed debt and other terms collectively. It does not belong to the nature of income nor expenses of the nature of money, it is an asset, liability component. Current accounts related to the daily business unit and management activities in all aspects, of which the existing problems can reflect the management unit