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           该类用于处理需要记录往来关系，又不影响主营业务收入/支出的其他应收业务。

            以应收款增加单为例

          表头填写增加应收款的往来单位、单据经手人以及日期等，表体填写该款项的增加原因，比方说借款给客户的利息增加等。单据过账后，应收款增加，同时，利息收入增加。