往来款长期挂账清理的方案-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	往来款长期挂账清理的方案
释义	往来款长期挂账，如果确实是没有收回或者还没有支付，就应当继续挂账，不需要清零。如果是相关款项确实无法收回，就需要做坏账处理。如果是相关款项确定不需要支付了,就需要转为营业外收入核算。法条根据：《行政单位财务法规》第三十七条行政单位应当加强应收及暂付款项的管理，严格控制规模，并及时进行清理，不得长期挂账。该内容由陈亚楠律师和点行律询共创回答
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