债权债务计入收入或支出吗？-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	债权债务计入收入或支出吗？
释义	法律分析：计入。为了核算企业发生的各项债权债务，需设置“应收帐款”、“预收帐款”、“应付帐款”、“预付帐款”和“其他应收款”、“其他应付款”、“应交税金”、“短期借款”、“内部往来”、“专项应付款”、“长期借款”及“长期应付款”、“预计负债”等科目。法律依据：《中华人民共和国民法典》第一百七十六条民事主体依照法律规定或者按照当事人约定，履行民事义务，承担民事责任。
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