“内部往来”账户是一个双向往来账户,具有双重性质,它实质上是由“内部应收款”与“内部应付款”两个不同性质的账户合二为一组成的。它既具有资产类账户的特点,又具有负债类账户的特点。所谓双向往来,是指其总账账户既反映借方余额,又反映贷方余额,双方余额各表示债权与债务, The “intra-office” account is a two-way current account that has a dual nature and is essentially composed of two accounts of different nature, “internal receivables” and “internal accounts payables”. It not only has the characteristics of asset-based accounts, but also has the characteristics of debt-type accounts. The so-called two-way exchanges, refers to the general ledger accounts both reflect the debit balance, but also reflect the balance of the lenders, the balance of the two sides each claim and debt,