Accounting entries for payment owed before receipt, debit: bank deposit, credit: accounts receivable. Reversal of confirmed bad debt losses, debit: bad debt provisions, credit: credit impairment losses. Accounting entries for arrears generated from the sale of goods, debit: accounts receivable, credit: main business income/other business income, taxes payable? Value-added tax payable (output tax), and at the same time carry forward the cost, debit: main business income Operating business costs/other business costs, credit: inventory goods/raw materials, etc.

Accounts receivable refers to the amount of money that an enterprise should collect from the purchasing unit for selling goods, products, providing labor services and other services in the normal course of business, including the amount that should be borne by the purchasing unit or the unit that receives labor services. Taxes, various shipping and miscellaneous charges advanced on behalf of the buyer, etc.

Accounts receivable is a creditor's right formed along with the company's sales behavior. Therefore, the recognition of accounts receivable is closely related to the recognition of revenue. Accounts receivable are usually recognized at the same time as revenue is recognized.

Accounts receivable represent the funds occupied by the purchased units during the sales process of the enterprise. Enterprises should collect accounts receivable in a timely manner to make up for the various expenses incurred by the enterprise in the production and operation process and ensure the continued operation of the enterprise; measures should be taken for accounts receivable that are in arrears and organize collection; for accounts receivable that cannot be collected, , whoever meets the conditions for bad debts should deal with bad debt losses after obtaining relevant certificates and submitting them for approval in accordance with the prescribed procedures.

The content of other receivables

refers to various other receivables of the enterprise except notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable. Collection and provisional payments.

The main contents include:

1. Various compensations and fines receivable, such as compensation that should be collected from relevant insurance companies due to accidental losses of corporate property, etc.;< /p>

2. Rental receivables for rental packaging;

3. Various advance payments that should be collected from employees, such as water and electricity bills advanced for employees and medical expenses that should be borne by employees , rent, etc.;

4. Deposit deposits, such as deposits for renting packaging;

5. Various other receivables and temporary payments.

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