笔者有机会参加会计工作达标升级考核,发现有不少单位的“应付购货款”科目按采购员设置明细帐,将采购员经手的应付或预付给供应单位的货款,以及领取的采购备用金,全部记入“应付购货款——某某采购员”帐户。有些单位的“应收销贷款”科目按销售员或产品生产车间设置明细帐,凡是销售员经手的应收或预收购货单位的贷款和代蛰运杂费,都记入“应收销货款——某某销售员”帐户;凡产品生产车间销售产品应收或预收购货单位的货款和代垫运杂费,统统记入“应收销贷款 I have the opportunity to participate in accounting standards to upgrade the examination and found that many units ”payables “ subjects by the buyer set up a detailed account, the purchaser to handle the advance or prepayment to the supplier of the purchase price, and to receive the procurement of spare Gold, all credited ”purchase price payable to a certain buyer “ account. Some units of ”loan receivables“ subjects by sales or product manufacturing plant set up a breakdown of accounts, salesmen who handle the receivables or pre-purchase units of loans and substituting shipping fees, are credited ”receivable Sales payment - a certain sales staff account; where the product manufacturing plant sales of products receivable or pre-purchase units of goods and on behalf of Matsunase miscellaneous expenses, all credited "loan receivables