依据传统的财务会计理论 ,一般的工业企业应当在收到发票时 ,才能将购入的原材料入账 ,同时 ,确认“应付账款” ;当货到单未到时 ,是不作会计处理的。但在实务中 ,由于种种限制 ,有时却无法完全照此进行账务处理。下面笔者介绍一个“应付账款”与“预付账款”账户活用的实例 , According to the traditional theory of financial accounting, the general industrial enterprises should receive the invoices in order to record the purchase of raw materials, at the same time, to confirm the “accounts payable”; when the goods arrive unaccomplished, is not for accounting. However, in practice, due to various limitations, sometimes it can not be handled exactly as such. Here I introduce a “accounts payable” and “prepay account” account of the use of examples,