Current location - Trademark Inquiry Complete Network - Overdue credit card - Credit card settlement enterprises make entries and account processing.
Credit card settlement enterprises make entries and account processing.
When someone swipes a card:

Debit: accounts receivable-* * unit 100

Financial expenses-handling fee 5

Loan: main business income 100.

Prepaid fee-handling fee 5

Debit: main business cost

Loans: Goods in stock

When the bank clocks in:

Debit: other monetary funds-credit card deposit 100.

Credit: accounts receivable-* * unit 100)