Accrual basis means that enterprises should confirm the ownership period of various incomes and expenses according to the right to obtain income and the responsibility to bear expenses. To put it simply: all realized income and expenses that have occurred or should be borne in the current period, regardless of whether the money has been received or paid, should be regarded as the income and expenses of the current period. Any income and expenses that do not belong to this period, even if the money has been received and paid in this period, should not be regarded as the income and expenses of this period.

Cash basis is an accounting basis corresponding to accrual basis, which is based on cash received or paid as the basis for recognizing income and expenses.

At present, the system stipulates accrual basis. According to this rule, combined with your question,

65,438+0 and 65,438+0,000 yuan are included in the sales revenue, regardless of whether the payment is collected; The previous period 1200 yuan should be included in the income, and the recovery in this period only needs to reduce the accounts receivable, which has nothing to do with the profits in this period;

2. At present, the profit is only filled in 500 yuan.