浅议企业预付账款的核算与管理

Discuss the Calculation and Management of Advance Money in Enterprise

预付账款核算企业按照合同规定预付的款项,主要包括预付的购货款和在建工程预付款。在核算上,应注意"预付账款"科目同"应付账款"、"其他应收款"、"在建工程"预付款等科目之间核算范围及内容的区别与联系。日常管理上,预付账款中的大宗材料等预付款应作为企业管理的重点。管理举措上,要建立健全预付账款的管理措施,明确责权关系,做好审计监督。

Prepay fund according to contract provision in enterprise calculates the advance money, mainly includes the prepay to buy the loans and the advance money of construction - in - process. In calculation, enterprises should pay attention to the difference and relation of calculation scope and content between ＂Advance money＂ account title and ＂Account payable＂ .＂ Other payable＂ ,＂ Construction - in - process＂ account titles and so on. In daily management, the key point of enterprise management should be prepay fund of the large amount material and so on among advance money account titles. On management action, enterprises must establish the management measures of advance money, make the relation between responsibility and right clearly, make the audit surveillance better.