【問】在資產(chǎn)負(fù)債表中,應(yīng)收賬款、預(yù)收賬款、應(yīng)付賬款、預(yù)付賬款,究竟怎么樣填列,是否是應(yīng)收賬款和預(yù)收賬款合在一起的,還是應(yīng)付賬款和預(yù)付賬款合在一起的?
  【解答】資產(chǎn)負(fù)債表上應(yīng)收賬款等項(xiàng)目的填列:
  應(yīng)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;
  預(yù)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;
  應(yīng)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;
  預(yù)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)計(jì)算填列;
  其他應(yīng)收款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;
  其他應(yīng)付款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列。
  比如應(yīng)收款總賬金額是1000萬元,應(yīng)收賬款明細(xì)借方合計(jì)是1200萬元,貸方合計(jì)是200萬元。
  預(yù)由賬款的借方明細(xì)是500萬元,貸方明細(xì)合計(jì)是200萬元.
  則應(yīng)收賬款項(xiàng)目=1200+500=1700萬
  預(yù)收賬款項(xiàng)目=200+200=400萬
  根上面的重分類以后再對應(yīng)收賬款計(jì)提壞賬準(zhǔn)備,因?yàn)閼?yīng)收賬款貸方明細(xì)相當(dāng)于是預(yù)收賬款,預(yù)收賬款的借方明細(xì)相當(dāng)于是應(yīng)收賬款。