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发票挂账是什么意思
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销售的货款没有收回或没有收完、预付的材料款材料暂时未收到、应付的材料款没有付清或没有支付、预收的货款销售的产品还没有发出。以上这些情况都必须挂账。坏账准备是指企业的应收款项(含应收账款、其他应收款等)计提的,是备抵账户。 《行政单位财务规则》 第36条行政单位应当加强对暂存款项的管理,不得将应当纳入单位收入管理的款项列入暂存款项;对各种暂存款项应当及时清理、结算,不得长期挂账。
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