一、确定应收账款入账价值的一般原则我国现行企业会计制度规定,应收账款应按其实际发生额记账。在企业账簿中,应收账款的账面余额反映企业拥有债权的实际金额,而应收账款的账面价值反映应收账款的预计可收回金额,即账面余额与坏账准备之间的差额。另一方面,债务人也是以实际发生额作为应付款项的入账价值,这样,债权人的应收账款账面余额与债务人的应付款项的账面金额是一致的,双方能够方便地核对债权债务。在有现金折扣时,销售方也可能是以扣除折扣后的净 First, to determine the general principle of accounts receivable recorded value China’s current corporate accounting system provides that accounts receivable should be accounted for according to their actual amount. The book balance of the accounts receivable reflects the actual amount of the debt owed by the enterprise. The book value of the accounts receivable reflects the estimated recoverable amount of the accounts receivable, that is, the difference between the carrying amount and the bad debt provision. On the other hand, the debtor also takes the actual amount as the entry value of the payables so that the book value of the creditor’s accounts receivable is consistent with the carrying amount of the debtor’s accounts payable, and both parties can conveniently check the claims and debts. When there is a cash discount, the seller may also be net of the discount