预收账款

资本公积核算的探讨应收账款和预收账款的核算及项目填报

Capital accumulation fund account discuss

房地产企业的企业所得税实行预缴，按预收账款的20%预缴。

The enterprise income tax of estate company executes prepay , press the 20 % prepay that receive Zhang fund beforehand .

按应付款项类别（其他应付款、预收账款等）分别列示应付款项的期末数、期初数以及占总额的比例；

It is required to separately list the beginning balance , ending balance and proportion to total amount of payables according to their categories ( like other payables and advance payments , etc. );

账龄超过1年的大额应付账款、预收账款及其他应付款，应说明未偿还或未结转的原因，并在资产负债表日后事项中说明是否偿还。

For large amount of accounts payable , items received in advance and other accounts payables over a period of one year , specify the reasons for not being paid or carried forward and state whether they shall be paid in the events subsequent to the balance sheet date .