(问)“在途材料”和“预付货款”有什么区别,在会计报表上应当怎样反映? (答)工业企业购买材料,一方面收到材料,同时支付赁款。但是,有时材料收到了,货款却还没有支付,有时货款已经支付,而材料还没有收到(或者虽已收到但还没有验收入库)。在后一种情况下,就会发 (Q) What is the difference between “In-transit Materials” and “Prepaid Payment”, and what should be reflected in the accounting statements? (A) Industrial enterprises purchase materials while receiving the materials and paying the lending. However, sometimes the material is received, the payment has not yet been paid, and sometimes the payment has been made and the material has not been received (or has not yet been accepted for storage, though it has been received). In the latter case, it will be sent