读了《财务与会计》1991年第6期方庐霞、王汉彤两位同志的《资金平衡表中两个项目的填列方法》一文,深受启发,但又感到意犹未尽,想谈一点补充意见。该文谈到这两个项目应根据“应收销货款”和“应付购货款”各明细科目的借方合计和贷方合计分别填列。我感到还未谈透这一问题。因为,在许多大型的企业 Read “Finance and Accounting” 1991 No. 6 Fang Lu Xia, Wang Han Tong two comrades “funds balance sheet in the two items to fill out the way,” a text inspired by, but I still have not hesitated, would like to make a few additional comments . The article mentioned that these two projects should be filled in according to the sum of debits and the sum of credits according to the “receivables and receivables” and “accounts payable” respectively. I feel that I have not talked about this issue yet. Because, in many large enterprises