根据财政部、国家税务总局有关文件的规定：企业如果既经营实行“先征后返”政策业务，又经营不实行“先征后返”政策业务的，应单独核算“先征后返”业务的销售额和进项税额，未单独核算的，不得执行“先征后返”政策。这要求企业财会人员在遇到此类业务时应按照有关规定进行 According to the provisions of the relevant documents of the Ministry of Finance and the State Administration of Taxation, if an enterprise operates both a “first-come-first-after-return” policy business and a business that does not implement a “first-to-recovery-return” policy, it shall independently account for the “first-to-next-and-return” business. If the sales and input tax amounts have not been separately accounted for, they must not implement the policy of “first return afterwards”. This requires that corporate accounting personnel should follow relevant regulations when encountering such business.