我国现行会计制度规定，预收款项不多的企业可以不设“预收账款”科目，而将预收款项记入“应收账款”科目的贷方。收到预收款时，借记银行存款，贷记应收帐款，发出商品时，借记应收账款，贷记主营业务收入。实际上，不设“预收账款”账户，并未给企业的账务处理工作带来简化 The current accounting system in our country stipulates that enterprises with small advance receipts may set aside “pre-paid-up accounts” and charge the advance receipts to lenders of “accounts receivable”. Receipt of advance receipts, debit bank deposits, credit receivables, issued goods, debit receivables, credited to the main business income. In fact, the absence of “pre-paid-in” accounts did not simplify the accounting of the business