Accounts receivable = accounts receivable in the previous period+sales in the current period-payment income in the current period-refund in the current period. Accounts receivable = current accounts receivable-current accounts payable+current sales. Accounts receivable = current accounts receivable-current sales.

Corresponding calculation and treatment of accounts receivable:

Commercial discounts should not be included in the amount of accounts receivable. Cash discount is essentially a financial management activity. When the buyer pays during the discount period, the cash discount enjoyed is deducted from the accounts receivable as a financial expense.

Commercial discount means that enterprises give certain discounts according to the price indicated on the price list in order to adapt to the market supply and demand situation or for different customers. In this case, the discount should be deducted from the amount of accounts receivable, such as 10% discount for 20,000 yuan, and the accounts receivable is 1.800 yuan.

Accounts receivable account:

The purpose structure of undergraduate course is: accounts receivable are debit subjects. Account for purchasing goods, materials, etc. Fees to be charged to the purchasing unit; Prepaid packaging, transportation and miscellaneous expenses; Bad debt losses written off and recovered; Discount acceptance bill, because the acceptance enterprise is unable to pay the bill.

Settlement of prepaid project price; Other advance payment settlement. Collect accounts of purchased goods and materials; Recover prepaid packaging fees, transportation fees and miscellaneous fees; Advance receipts are returned.

Expand knowledge:

Accounts receivable refers to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal course of business, including the taxes and fees that should be borne by the purchasing unit or the labor service receiving unit, as well as various transportation and miscellaneous fees paid by the purchasing party. Accounts receivable is a kind of creditor's right formed with the sales behavior of enterprises.

Accounts receivable include creditor's rights that have occurred and will occur in the future. The former is a creditor's right that has happened and is clearly established, and the latter is a creditor's right that has not happened in reality but will definitely happen in the future. The former is a creditor's right that has happened and is clearly established, and the latter is a creditor's right that has not happened in reality but will definitely happen in the future.