收到往來(lái)款項(xiàng)的會(huì)計(jì)分錄怎么做?
在企業(yè)的經(jīng)營(yíng)過(guò)程中,不時(shí)會(huì)出現(xiàn)往來(lái)款項(xiàng),往來(lái)款項(xiàng)是指企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中發(fā)生的各種應(yīng)收、應(yīng)付款項(xiàng)及預(yù)收、預(yù)付款項(xiàng)。企業(yè)在收到往來(lái)款項(xiàng)時(shí),相關(guān)的會(huì)計(jì)分錄怎么做?