大美同心向江蘇昆山紡織有限公司預(yù)付100000元,用于購買1噸無紡親膚布(簡(jiǎn)稱親膚布),預(yù)付款已通過工行網(wǎng)銀付訖。這項(xiàng)業(yè)務(wù)的會(huì)計(jì)分錄中,借方會(huì)計(jì)科目為____,貸方會(huì)計(jì)科目為____。只寫到一級(jí)會(huì)計(jì)科目。