(a) when the prepayment occurs, debit the subject and credit the "asset fund-prepayment" subject; At the same time, debit "expenditure" and credit "financial appropriation income", "zero balance account amount" and "bank deposit".
(2) Upon receipt of the purchased goods or services, according to the corresponding prepayment amount, debit the title of "Asset Fund-Prepayment" and credit this title; In case of additional payment, according to the actual additional payment, debit "expenditure" and credit "financial appropriation income", "zero balance account amount" and "bank deposit" and other subjects.
Second, institutions:
(1) When paying in advance, debit this account according to the actual prepaid amount, and credit such subjects as "the amount of funds used in zero-balance account", "financial subsidy income" and "bank deposit".
(II) When receiving the purchased goods or services, debit the relevant subjects according to the cost of the purchased goods or services, credit the subjects according to the corresponding prepayment amount, and credit the subjects such as "the amount of funds used in the zero balance account", "financial subsidy income" and "bank deposit" according to the supplementary payment.
Extended data:
Enterprises with less advance payment business can directly credit the advance payment to "accounts receivable" without setting up this subject separately. When using this course, we should pay attention to the relationship with "accounts receivable". The similarity between advance payment and accounts receivable lies in:
Both of them are the money that enterprises should collect from shopping units or labor service receiving units for selling goods, products and providing labor services. The difference is that accounts receivable in advance belong to the nature of first collection, accounts receivable belong to the nature of first delivery or first provision of labor services, and accounts receivable belong to the nature of debt.
1. Debit amount (indicating the decrease of accounts received in advance)
Accounts receivable recognized in synchronization with income, customers whose bad debts have been written off have been confirmed to have the ability to resume payment, including accounts receivable, other accounts receivable, unpaid bills receivable, unpaid commercial bills, short-term loans, packaging fees, transportation fees and miscellaneous insurance fees paid by the purchasing unit, etc.
2. Credit amount (indicating the increase of accounts received in advance)
Transfer of customer money received in advance, business money received, commercial bills received in advance, accounts receivable paid by inventory, accounts receivable paid by equity, accounts receivable paid by creditor's rights, fixed assets paid off by intangible assets, confirmed bad debt losses, debt restructuring losses, accounts receivable or other payables.
3. Ending balance
The final credit balance of accounts received in advance reflects the money received in advance by the enterprise from the purchasing unit, and the final debit balance belongs to the nature of accounts receivable, reflecting the money that the enterprise should collect from the purchasing unit or the labor service receiving unit.
Baidu encyclopedia-accounts received in advance