公司账目处理中预付账款需要注意哪些事项？-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	公司账目处理中预付账款需要注意哪些事项？
释义	法律分析： 1.防止利用预付账款作为回收站，企业销售商品，不确认收入； 2.防止利用预付账款作为中转站，企业的预付款业务必须以有效合法的供应合同为基础，而实际工作中有的企业的预付款业务根本无对应的合同。法律依据：《中华人民共和国公司法》第三条公司是企业法人，有独立的法人财产，享有法人财产权。公司以其全部财产对公司的债务承担责任。
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