预收账款是流动负债吗-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	预收账款是流动负债吗
释义	法律分析：预付账款属于流动资产，而预收帐款属于流动负债法律依据：《中华人民共和国企业会计准则——基本准则》第二十三条负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。现时义务是指企业在现行条件下已承担的义务。未来发生的交易或者事项形成的义务，不属于现时义务，不应当确认为负债。
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