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企業(yè)向銀行或其他金融機(jī)構(gòu)借入的款項(xiàng)，應(yīng)通過(guò)“應(yīng)付賬款”和“其他應(yīng)付款”兩個(gè)賬戶(hù)進(jìn)行核算。
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企業(yè)向銀行或其他金融機(jī)構(gòu)借入的款項(xiàng)，應(yīng)通過(guò)“應(yīng)付賬款”和“其他應(yīng)付款”兩個(gè)賬戶(hù)進(jìn)行核算。
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