在当前企业购销活动中,销货方经常替客户垫付运费,然后将运输发票交给购货方。这种方式在铁路发货方式中特别常见。在实际工作中,许多单位采用将垫付运费开具普通发票,然后交给购货方,作为代其垫付运费并索取相关价款的依据。垫付运费时,借:应收账款———ＸＸ单位;贷:银行存款 In the current business buying and selling activities, the seller often advance freight for customers, and then the shipping invoice to the buyer. This method is particularly common in the way of delivery of the railway. In actual work, many units will invoice the advance freight advance and submit it to the buyer as the basis for forwarding the freight and requesting the relevant price. Advance freight, by: accounts receivable --- XX units; credit: bank deposits