作为小型企业主，设置您的会计书籍保持准确的记录至关重要。为了实现这一目标，您需要熟悉应付帐款和应收账款。这两个会计条目都是double-entry bookkeeping, but what is the difference between accounts payable vs. accounts receivable?
应付账款和应收账款有什么区别？
应付帐款和应收账款是总账条目如果您使用应计核算，则记录。当收入和费用发生时，都记录两个帐户，而不是交换现金时。当您创建一个应收账款条目向客户提供信用。当您以信用额购买商品时，请进行付款。
由于应付账款和应收账款需要双重簿记，因此您需要创建借方和积分for each account. That helps you balance your books.
So what exactly is the difference between accounts payable and accounts receivable?
帐户s payable
帐户s payable(AP, payables) is the money you owe to vendors.应付付款是责任，因为您仍然需要付款。
If you purchase a good or service on credit, you receive an invoice from your vendor. The invoice tells you how much money you owe, or your accounts payable. And, the invoice tells whom you owe money to as well as the due date. Since invoices typically require payments within a short period of time, payables are current (short-term) liabilities.
为了跟踪责任，请记录该金额作为会计书中应付款项。负债are increased by credits and decreased by debits.
当您收到发票时，欠款的金额将增加（应付帐款）。由于负债通过信用额提高，您将归功于应付账款。而且，您需要通过借记另一个帐户来抵消条目。
当您还清发票时，您欠下的款项减少（应付帐款）。由于负债通过借方减少，您将借记应付帐款。而且，您需要信用您的现金帐户以显示资产减少。
应付帐款示例
看看应付账款工作条目。Here’s how your小型企业分类帐would look when you purchase inventory.
| Date | 帐户 | Notes | 借方 | Credit |
| x/xx/xxxx | 存货 | 欠ABC公司的资金用于供应 | 1,500 | |
| 应付账款 | 1,500 |
Now, here is how your accounts payable entry would look when you pay off the debt.
| Date | 帐户 | Notes | 借方 | Credit |
| x/xx/xxxx | 应付账款 | 向ABC公司付款 | 1,500 | |
| 现金 | 1,500 |
应收账款
应收账款is the money owed to your business.It is an资产because it is money you will receive.
If you extend credit to customers, you will have accounts receivables. When you sell a good or service but do not collect immediate payment, you still need to record the transaction. Since you expect to receive payment in the immediate future, accounts receivable are current assets.
要跟踪资产，请记录会计书中应收账款的金额。资产通过借方增加，信用额减少。
当您在不收钱的情况下向客户出售商品时，欠您的金额就会增加。这意味着您必须借记应收账款。而且，您需要将另一个帐户归功于inventory, to show you have a decrease in goods.
当客户付款时，欠您的钱的金额减少，因此您将获得应收账款。而且，由于您有更多的钱，您将借记现金帐户。
应收账款示例
When you make a sale but do not collect payment, you need to make an entry that shows how much money is owed to you. Here is how your ledger would look.
| Date | 帐户 | Notes | 借方 | Credit |
| x/xx/xxxx | 应收账款 | 钱xyz公司欠您的用品 | 1,500 | |
| 存货 | 1,500 |
现在，看看您收到付款时的条目的外观。您需要创建新的条目，以反映您的现金增加并减少欠您的资金。
| Date | 帐户 | Notes | 借方 | Credit |
| x/xx/xxxx | 现金 | XYZ Company payment | 1,500 | |
| 应收账款 | 1,500 |
What do you do when customers don’t pay?
尽管可能令人沮丧，但您可能不会收到客户的付款。您需要与收到付款时的第二个条目不同。
您需要扭转收款，因为您不会获得报酬。不付给你的钱被称为bad debt。A bad debt expense is a non-cash expense account that shows your loss. You will need to debit your expense account because expenses increase with debits. And, you will credit your accounts receivable account to show you no longer expect a payment.
如果您遇到坏账，您的第二次条目将看起来像这样：
| Date | 帐户 | Notes | 借方 | Credit |
| x/xx/xxxx | Bad Debt Expense | Lack of XYZ Company payment | 1,500 | |
| 应收账款 | 1,500 |
您仍然会减少应收账款，但不会获得现金。相反，您将增加坏账费用。在某些情况下，您可能能够减少应纳税额当你write。
应付账款与应收账款
要回顾一下，您需要知道应付帐款和应收帐款条目之间的区别。
应付帐款是：
- 您欠供应商的钱
- 责任
- Increased by a credit and decreased by a debit
应收账款是：
- 欠你的钱
- 一项资产
- 通过借方增加并通过信用减少
创建应收账款和应付账款条目会更新您的会计书籍，并跟踪您的传入和外出资金。
跟踪小型企业的交易不应该麻烦。爱国者的在线vwin158 makes it easy to record incoming and outgoing money. Created for non-accountants, our software lets you get back to doing what you love. Try it for free today!
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