在我们对企业会计报表的审计过程中,经常会发现一些单位在列示债权债务时出现错误,这些错误使得会计报表不能真实、准确地反映企业债权债务状况。一、债权不分应收帐款、预付帐款、其他应收款而统列为应收款,债务不分应付帐款、预收帐款、其他应付款而统列为应付款问题。应收 In our audit of corporate accounting statements, we often find that some units make mistakes in listing debts and liabilities. These errors make the accounting statements can not truly and accurately reflect the status of corporate claims and debts. First, regardless of claims receivables, prepayments, other receivables and classified as receivables, debts regardless of accounts payable, advances from customers, other payables and the list of accounts payable issues. Receivable