業(yè)戶返款會(huì)計(jì)分錄業(yè)戶返款會(huì)計(jì)分錄是指企業(yè)向業(yè)戶或客戶返還款項(xiàng)所做的會(huì)計(jì)記錄。當(dāng)企業(yè)需要將已收取的款項(xiàng)返還給業(yè)戶或客戶時(shí)，需要在會(huì)計(jì)賬簿中做出相應(yīng)的分錄