應(yīng)收賬款的貸方表示預(yù)收賬款。在資產(chǎn)負(fù)債表里邊重分類(lèi)到預(yù)收賬款項(xiàng)目。常見(jiàn)的重分類(lèi),主要有往來(lái)科目及長(zhǎng)期負(fù)債 "應(yīng)收賬款"=應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列; "預(yù)收款項(xiàng)"=應(yīng)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列; "應(yīng)付賬款"=應(yīng)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列; "預(yù)付款項(xiàng)"=根據(jù)應(yīng)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)計(jì)算填列; "其他應(yīng)收款"=根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列; "其他應(yīng)付款"=根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列.