Debit: accounts receivable -b

Loans: bank deposits

Borrowing company b

Debit: bank deposit

Loans: accounts payable -a

If you have a contact before, please contact first. If there is no prior contact, it should be linked to other receivables.

If it is between the parent company and the subsidiary company, it must be the same as the normal business dealings between enterprises. Taking the payment for goods as an example, there must be corresponding contracts/orders, invoices, etc. Or sign a loan agreement. In a word, the transaction between the parent company and its subsidiaries cannot be transferred casually, and it must be the same process as the business between the enterprise and the enterprise outside the group.

Extended data:

The loss of accounts receivable includes the capital cost of overdue accounts receivable, extra charge and bad debt loss. These direct losses are obvious, and there are also some indirect losses. For example, although selling on credit can generate more profits, it does not really increase the cash inflow of enterprises. Instead, enterprises have to use limited liquidity to advance various taxes and fees, which has accelerated the cash outflow of enterprises, mainly as follows:

Enterprise turnover tax expenditure. The sales income from accounts receivable has not been actually received in cash, and enterprises that calculate turnover tax according to sales must pay it in cash on time. Turnover taxes paid by enterprises, such as value-added tax, business tax, consumption tax, resource tax and urban construction tax, will inevitably increase with the increase of sales revenue.

Baidu encyclopedia-accounts receivable