What is the difference between other receivables and receivables

First, the content of accounting is different.

Accounts receivable accounting is the current accounting of credit sales related to the main business income, which is related to daily business activities; Other receivables, on the other hand, are transactions that are not related to the main business and are related to activities outside of daily business activities.

For example, the credit sales of hotel customers are included in accounts receivable, and the deposit paid to tobacco and alcohol companies should be included in other receivables; The credit sales of the services of the design institute are included in the accounts receivable, and the compensation receivable from the insurance company should be included in other receivables.

Second, it is different from the going concern relationship of the enterprise.

1. The "accounts receivable" account belongs to the creditor's rights generated by the general business of the enterprise, which is directly related to the business of the enterprise, and if the business of the enterprise stops, the accounts receivable will not be generated.

2. The general accounting of "other receivables" is a creditor's right that has nothing to do with the general business of the enterprise, and is generally not directly related to the business of the enterprise, even if the business activities of the enterprise are stopped and the products are no longer sold, other receivables may be generated. For example, receivables arising from the disposal of fixed assets should be charged to other receivables because they are not directly related to general operations.

In essence, there is no big difference between other receivables and accounts receivable, because they both belong to the asset-based claim account.

It is only because of the provisions of the accounting standards that there are certain differences when it comes to use.

The general rule is that when there is a creditor's rights and debts relationship between the enterprise and the enterprise, the accounts receivable should be used for accounting, such as the sales of goods by your company, and the payment is received, then the accounts receivable will be recorded first, and then the freight paid in advance can also be recorded in the accounts receivable.

Other receivables are generally used when accounting for the creditor's rights and debts between enterprises and individuals, such as salesman A borrowing 500 yuan in advance for travel expenses at this time, you must first record other receivables.

For another example, the deposit we paid in advance for rental packaging should also be added to this.

That's about it.

The differences between accounts receivable and other receivables are as follows:

1. The definition of the concept is different, accounts receivable, the payment that should be charged to the purchaser when providing services and services, and the taxes that the purchaser should bear; Other receivables refer to other receivables and provisional payments other than the payment for goods, dividends and interest that should be collected by the enterprise;

2. The content contained in it is different: the content of accounts receivable refers to the notes receivable, prepaid accounts, accounts receivable, dividends receivable and interest receivable that should be collected when the enterprise sells it; Other receivables include various compensations, fines and compensation collected from the insurance department due to property losses caused by accidents.

3. The nature is also different: the accounts receivable account generally belongs to the creditor's rights generated by the enterprise due to sales and is related to production and operation, and if the enterprise suspends operation, it will not generate accounts receivable; Other receivables are claims that are not related to the sale of the enterprise, and other receivables may arise even if operations are suspended.

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the sale of goods, products, provision of labor services and other businesses in the normal course of business, including the taxes that should be borne by the purchasing unit or the receiving labor unit, and various transportation and miscellaneous expenses advanced by the buyer. Accounts receivable is a creditor's right formed with the occurrence of sales behavior of an enterprise. Accounts receivable include claims that have been incurred and will arise in the future.

The former is a claim that has already occurred and is clearly established, while the latter is a claim that has not actually occurred but will definitely occur in the future.

Other receivables mainly include the following:

1. All kinds of compensation and fines receivable. Compensation to be collected from the relevant insurance company due to accidental loss of enterprise property, etc.;

2. Rent receivable for rental packaging;

3. Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees;

4. Deposit a deposit, such as a deposit paid for renting packaging;

5. Other receivables and provisional payments;

6. Reserve fund (reserve fund allocated to various functional departments, workshops, and personal turnover use of the enterprise);

7. Transfer of prepaid accounts.

The difference between the two is mainly the accounting content:

Other receivables are asset class accounts, accounting for all kinds of missing receivables and provisional payments except for ** resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, subrogation recoveries receivable, reinsurance receivables, quasi-other receivables reserves for reinsurance contracts receivable, long-term receivables, etc.

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the sale of goods, products, provision of labor services and other businesses in the normal course of business, including the taxes that should be borne by the purchasing unit or the returning labor service unit, and various transportation and miscellaneous expenses paid by the buyer.

Accounts receivable accounting for the amount that Kuanhe should collect from the purchasing unit due to the sale of goods, materials, provision of labor services, etc., as well as the commercial acceptance bill that fails to receive the payment due for the advance of transportation and miscellaneous expenses and acceptance. This account is divided into detailed accounts set up by different units that purchase goods or receive services.

Other receivables"The contents of the account accounting include various compensations, fines, deposited deposits, reserves, and various advances that should be collected from employees. The account is debited with all other receivables incurred and the credit registers all other receivables recovered; The balances are on the debit side and represent various other receivables that have not yet been recovered.

The difference between other receivables and accounts receivable lies in the nature of the payment and the relationship between the two parties, that is, the creditor's rights and debts relationship formed between the enterprise and the purchaser due to sales, while other receivables are the creditor's rights and debts formed by reasons other than sales.

1.Accounts receivable refers to the money that should be collected from the purchasing unit due to the sale of goods, products, provision of labor services and other businesses in the normal course of business, including the purchasing unit or the receiving labor unit. 2.

Accounts receivable refers to notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable of an enterprise. Other receivables include various types of compensation receivables and penalties. 3.

The nature of the accounts receivable account is different The general accounting of accounts receivable belongs to the claims generated by the general business of the enterprise, which is directly related to the business of the enterprise, and if the business of the enterprise is stopped, the accounts receivable will not be generated.

Difference between accounts receivable and other receivables:

1. Different definitions.

Accounts receivable refers to the amount that an enterprise should collect from the purchasing unit or the receiving unit for the sale of goods, the provision of labor services and other business activities, mainly including the price that the enterprise should collect from the relevant debtor for the sale of goods or the provision of labor services, and the packaging fees, transportation and miscellaneous expenses paid by the first cargo unit.

Other receivables are another important component of corporate receivables. Other receivables account accounting for various receivables and provisional payments other than ** resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, subrogation recoveries receivable, reinsurance receivables, quasi-other receivables reserves for reinsurance contracts receivable, long-term receivables, etc. Other receivables usually include provisional payments, which refer to various receivables and provisional payments incurred by enterprises outside the commodity trading business.

Second, the scope of accounting is different.

The contents of accounts receivable accounting are:

1. The payment that should be collected from the purchasing unit or the labor service receiving unit due to the business activities such as selling goods and providing labor services;

2. Calculate the price that should be charged to the debtor for the sale of goods or the provision of labor services, as well as the packaging fees, transportation and miscellaneous expenses paid by the first cargo unit. Trillion stool.

Other receivables accounting contents are:

1. All kinds of compensation and fines receivable. If the employee is derelict in his duties and causes certain losses, or the compensation that should be collected from the relevant insurance company due to the accidental loss of the enterprise's property, etc.;

2. Rent receivable for rental packaging;

3. Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees;

4. Reserve fund (reserve fund allocated to various functional departments, workshops, and personal turnover use of the enterprise);

5. Deposit a deposit, such as a deposit paid for renting packaging;

6. Transfer of prepaid accounts;

7. Other receivables and provisional payments.