Accounting What types of accounts are included in other receivables

Other receivables and provisional payments mainly include:

1.various indemnities and fines receivable;

2.Rental of rental packaging receivable;

3.various advances to be collected from employees;

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

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

6.Advance payments are transferred in;

7.Other receivables and provisional payments.

For example, Dasen Company adopts a fixed prepayment system for the reserve. The following transactions occurred during the month:

1) On the 5th, the management department was set up to manage the imprest fund, which was managed by Li Hong. The approved amount of the imprest fund for management is $300, and the Finance Section issues a cash cheque. The following entries should be made:

Debit: Other receivables - reserve (Li Hong) 300

Credit: Bank deposit 300

2) On the 16th, Li Hong handed over an ordinary invoice of 120 yuan to reimburse the expenses of the management department for the purchase of office supplies, and the finance department made up the imprest in cash.

Borrow: Administrative fee 120

Credit: Cash 120

Yes:1various indemnities and fines receivable;

2.Rental of rental packaging receivable;

3.various advances to be collected from employees;

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

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

6.Advance payments are transferred in;

7.Other receivables and provisional payments.

Legal analysis: Other receivables refer to various receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable. So do you know what other receivables includeOther receivables mainly include:

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. All kinds of funds allocated by enterprises for investment and purchase of materials shall not be accounted for through the account of "other payables".

Legal basis: Provisions of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Private Lending Cases Article 2 When a lender initiates a private lending lawsuit with the people's court, it shall provide proof of creditor's rights such as IOUs, receipts, and IOUs, as well as other evidence that can prove the existence of a legal relationship between lending.

Where the creditor's rights vouchers such as IOUs, receipts, and IOUs held by the parties do not indicate the creditor, and the parties holding the creditor's rights vouchers file a private lending lawsuit, the people's court shall accept it. Where the defendant raises a factual defense against the plaintiff's creditor qualifications, and the people's court finds that the plaintiff does not have the creditor qualifications upon review, it rules to dismiss the lawsuit.

Other receivables belong to asset accounts, with an increase in debits and a decrease in credits. Other receivables refer to other receivables or provisional payments other than accounts receivable and notes receivable. The occurrence of other receivables is generally not directly related to the normal production and business activities of the enterprise, so it is a non-business receivable item in nature.

Other payables:

Rent payable for leased packaging, deposit deposit, fixed assets payable for operating lease, rent for intangible assets, fines payable, late fees, liquidated damages, etc.

When the enterprise incurs various payable, temporary receipt or return of relevant payments, it shall debit the accounts of "bank deposits" and "management expenses" and credit the accounts of "other payables"; When the payment is made, the "Other payables" account is debited and the "Bank Deposit" account is credited.

If the enterprise adopts the method of after-sales repurchase to inject funds, it shall debit the "bank deposit" account and credit this account according to the actual amount received. The difference between the repurchase** and the original sale** shall be accrued on a regular basis during the after-sales repurchase period, and the "Songjian Financial Expenses" account shall be debited and credited to this account.

In the event of the repurchase of the goods, etc. as agreed in the contract, the amount actually paid shall be debited to this account and credited to the "bank deposit" account.

Differences between other payables and other receivables:

Other receivables are asset-class accounts, with the debit side indicating an increase, the credit side indicating a decrease, and the closing balance is generally on the debit side. Other payables are liabilities, with the debit side indicating a decrease, the credit side indicating an increase, and the closing balance is generally on the credit side.

Other receivables refer to various receivables and provisional payments other than the resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, subrogation recoveries receivable, reinsurance receivables, reinsurance contract reserves receivable, long-term receivables, etc.

Other payables refer to the payments payable or temporarily received from other units or individuals that are not directly related to the main business of the enterprise, such as the rent payable for leased fixed assets and packaging, the deposit of deposits, the overall pension payable, and the wages not received by employees on time.

Answer: Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable and prepaid accounts receivable. Includes:

1.various indemnities and fines receivable;

2.Deposit receivable for rental packaging.

3.various advances to be collected from employees;

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

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

6.Advance payments are transferred in;

7.Other receivables and provisional payments.

All kinds of funds allocated by enterprises for investment and purchase of materials shall not be approved"Other payables"Account accounting.

What are the accounts for other receivables?

Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable.

Its main contents include various compensation receivables and fines, such as compensation collected from relevant insurance companies due to accidental losses caused by enterprise property, etc.; Rental of rental packaging receivable; Various advance payments that should be collected from employees, such as water and electricity bills advanced for employees, medical expenses that should be borne by employees; Deposit a security deposit, such as a deposit paid for renting packaging; Other receivables and provisional payments.

1. This account accounts for various receivables and provisional payments other than business activities of enterprises except for deposited margins, loans, resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, savings receivable of policyholders, recoveries receivable, accounts receivable reinsurance, unexpired liability reserves receivable for reinsurance, reinsurance liability reserves receivable, long-term receivables and other business activities.

2. The subject shall be accounted for in detail according to the items of other receivables and the other party unit (or individual).

3. When the enterprise incurs other receivables and provisional payments, this account shall be debited and the relevant account shall be credited; Debited when various payments are recovered or resold"Cash"、"Bank deposits"、"Reimbursement costs"and other accounts, credit this account.

4. The debit balance at the end of the period of this account reflects other receivables that have not yet been recovered.

Other receivables usually include the following accounts:

1.Accounts receivable and prudential: used to record the payment made by the customer, including the advance payment, the future payment promised by the customer, etc.

2.Other receivables account: It is used to record other types of payments received by Luwanglu Company, such as merchant payables, sponsorship fees, fines, rental deposits, etc.

3.Taxes Payable: Used to record various taxes payable by the company, such as VAT, excise tax, customs duties, etc.

4.Other payables: It is used to record the payments that the company should pay to other units, such as interest, rent, debt repayment, etc.

5.Other receivables account: It is used to record the money received by the company due to unexpected events or emergencies, such as lost time pay, compensation, compensation, etc.

<> other receivables items are filled in according to the total amount of the closing balance of the other receivables account of "dividends receivable", minus the closing balance of the relevant bad debt provision in the "bad debt provision" account. The term "interest receivable" only reflects the interest that is due and receivable but not received at the balance sheet date. Interest accrued on financial instruments based on the effective interest rate method shall be included in the book balance of the respective financial instrument.

Other receivables belong to the current assets of the asset class, and the accounts receivable and prepaid accounts belong to the creditor's rights settlement account that belongs to the calculation account. In addition to this, we also need to pay attention to the difference between other receivables and accounts receivable, and do not confuse the two.