Under normal circumstances, the personal account amount of accounts receivable should be recorded according to the actual amount incurred by both parties at the time of transaction, including the price of goods sold, the value-added tax receivable and the freight of prepaid expenses. Business discount, cash discount and other factors should also be considered in the pricing of accounts receivable incurred by enterprises. Pay the account according to the full amount receivable without commercial discount. Debit the accounts receivable account; Credit main business income and tax payable-VAT output tax payable.

Example 4- 1 Company A sells a batch of goods to Company B at a price of 1 10,000 yuan and VAT 1. 70 thousand yuan, prepaid freight 2000 yuan, the payment has not arrived yet. Then the debit amount credited to accounts receivable by Company A is 1 1. In the case of cash discount of 90,000 yuan, enterprises should treat cash discount as a financial expense when collecting accounts receivable.

The tax payable by the payee of the main business of accounts receivable loan-VAT output tax is calculated on the basis of the confirmed payee. Borrowing bank deposits is based on the money actually received, and the financial expenses are based on the actual cash discount. If there is a commercial discount, the enterprise must confirm the sales revenue and accounts receivable according to the net amount after deducting the commercial discount.

The tax payable by the payee of the main business of accounts receivable loan-the VAT output tax payable is calculated based on the confirmed income.