企业在经营活动中一般会在外地开设银行账号，办理结算，以压缩结算周期和节约管理成本，这一部分资金称为企业的外埠资金。有些企业将外埠资金在“银行存款”或“其他货币资金”科目中反映，纳入企业货币资金核算；也有企业将外埠资金在“其他应收款”科目中核算。从管理角度? Enterprises in business activities will generally open a bank account in the field, for settlement, in order to reduce the settlement cycle and save management costs, this part of the capital known as the capital of enterprises. Some enterprises will be the capital of other provinces in the “bank deposits” or “other monetary funds” subjects reflected, included in corporate currency capital accounting; there are enterprises in other capital funds in the “other receivables” subjects accounting. From a management perspective?