What are the benefits to the enterprise of the receipt of the money that has not been transferred to

Accounts receivable in advance. It is temporarily posted on the balance sheet.

The items on the income statement are accounts that require a transition period.

The study of advance accounts receivable involves the principle of materiality, the principle of substance over form, and the principle of prudence.

Collect the money first and then ship the goods, and this money is the advance receivable.

Enterprises with a large number of pre-receivables have strong bargaining power and are in a favorable position in the industry.

Moderate advance receivables are good for enterprises; The large amount of pre-receivables that have been posted for a long time is bad for the enterprise.

It's a tax risk.

Advance receivables are a leading indicator of revenue, and sales revenue is formed after receiving money.

It is a high-probability event.

In industries with obvious characteristics of pre-receivables, pre-receivables and main business income.

The official website shall prevail.

Advance receivables are liabilities of the enterprise, and they need to be taxed after they are converted into income, so it is recommended to recognize revenue when the conditions for revenue recognition are met.

According to the guidelines, when the pre-receivable unit is small, you can not set the "pre-receivables", Hengwu accounts through the "accounts receivable" account, when the pre-receivables need to be refunded and the pre-receivables are not set, there will be entries in the stem.

It is not that the income of the stool companion cannot be prepaid.

As long as the payment meets the conditions of high pre-payment, it can be collected in advance.

However, the advance receipts that meet the conditions for revenue recognition should be transferred to income in a timely manner, and the advance receipts that exceed a certain period of time (more than 1 year) should be noted.

Accounts receivable in advance belong to the liability account, which represents the payment receivable or the return of the overcharged, and the closing balance represents the payment receivable when it is debited. How to make accounts when an enterprise has pre-receivables?

Accounting treatment of advance receivables.

1.Advance receipts received:

Borrow: Bank deposit.

Credit: Accounts received in advance.

2.Delivery of the goods and receipt of the remaining payment:

Debit: Accounts receivable in advance.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts received in advance.

Enterprises with small amounts of advance receipts credit the advance receipts to the "accounts receivable".

1.Advance payment received:

Borrow: Bank deposit.

Credit: Accounts receivable.

2.Delivery of the goods and receipt of the remaining payment:

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts receivable.

Does the advance receivables affect the company's profit for the current year?

Advance receivables are a liability for the enterprise, so when the advance receivables occur, the enterprise adds a capital and a liability. The change of profit and loss accounts will affect the profit of the current year, so the advance accounts received by the enterprise will not affect the profit of the enterprise this year.

What is Advance Receivables?

Advance receivables refer to the purchase deposit or part of the payment received by the enterprise from the purchaser in advance. Advance receivables are a liability incurred by the buyer and seller in advance to pay part (or all) of the purchase price to the ** party based on the agreement or contract between the buyer and the seller, and this liability should be repaid with the goods or services after Yu Hong.

At the time the enterprise receives the money, the contract for the sale of goods or services has not yet been performed, so it cannot be recorded as income, but can only be recognized as a liability, i.e. credited to the "advance receivables" account.

After the enterprise provides goods or services in accordance with the provisions of the contract, it will convert the unrealized income into realized income according to the performance of the contract, that is, debit the "accounts receivable" account and credit the relevant income account.

According to the nature of the balance, the debit side of the accounts receivable is the nature of the asset and the credit of the accounts receivable is the nature of the liability and the credit of the accounts receivable is the credit of the advance account receivable.

Accounts receivable is an asset account, which refers to the amount that an enterprise should collect from the unit that purchases or receives labor services due to the sale of goods and the provision of labor services, and is the creditor's right formed by the business activities of the enterprise due to the sale of goods and the provision of labor services. Advance receivables are liabilities, which refer to the money collected in advance from the purchasing unit in accordance with the provisions of the contract. The payment received in advance by the enterprise before delivery shall be regarded as a liability of the enterprise.

Legal Basis Article 8 of the People's Republic of China "The People's Republic of China Folk Socks and Wild Law Song Liang Dian" Civil entities engaged in civil activities must not violate the law and must not violate public order and good customs.

Accounting Law of the People's Republic of China Article 9 All units must carry out accounting, fill in accounting vouchers, register accounting books, and prepare financial accounting reports according to the actual economic and business matters. No unit may conduct accounting with false economic and business matters or materials.

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Hello, I am the official platform to ask the cooperative Xiaole teacher, your question has been received. Enterprises should generally set up an account of "accounts receivable", but not an account of "accounts receivable". However, it is theoretically possible to only do advance accounts receivable and not set up accounts receivable, as long as it conforms to the actual situation and recognizes income at the specified time, it will not affect taxes in the end, and the impact will be that the enterprise will only have less assets and more liabilities.

Is it okay for an enterprise to only do advance accounts receivable without setting up accounts receivable?

Hello, I am the official platform to ask the cooperative Xiaole teacher, your question has been received. Enterprises should generally set up an account of "accounts receivable", but not an account of "accounts receivable". However, only do the advance accounts receivable and do not set up the accounts receivable Qingyu chaos, it is also possible to dismantle the cheats, as long as it conforms to the actual situation, according to the provisions of the reputation of the time to recognize the income, in the end it does not affect the tax, the impact is that the enterprise will only have less assets and more debts.

Because the account balance sheet and tax statement are upgraded to the base, there are no accounts receivable, only noisy prepayment and payable, the proportion of prepayment is quite large, I am quite puzzled, the enterprise should not be completely no receivable, can not collect all the prepayment every time.

In this case, the tax bureau will not have doubts, this situation is still relatively rare.

As for whether the tax bureau will determine whether this is inappropriate, it all depends on the personal character of the tax administrator, and it is acceptable for the enterprise to comply with the situation.

Of course, as a fellow accountant, I personally recommend that I do more or less do my own thing. It does not affect your tax return.