往来账款是企业在生产经营过程中因发生供销产品、提供或接受劳务而形成的债权、债务关系。它主要包括应收、应付、预收、预付、其他应收、其他应付款。
分析了医院往来账款存在的问题和原因，提出了加强管理往来账款的建议。
This paper analyzes on the problems existing in the current account and their reasons, and puts forward some Suggestions on strengthening the management of the current account.
往来账款都是由于商业信用产生的，对往来账款的管理是企业财会管理的重要内容。
The intercourse credit all is because the commercial credit produces, to the intercourse credit management is the enterprise finance and accounting management important content.
企业往来账款的内部控制，是业务层面的内部控制，是企业内部控制的一个重要环节。
The enterprise current account internal control, is the internal controls at the business level, is an important link of enterprise internal control.
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