What is the relationship between receivables payable and prepayments in advance? How do I fill in th

The following accounts are involved in the report that involve reclassification:

"Accounts receivable" = the total debit balance of the detailed account to which the accounts receivable belong, the total debit balance of the detailed account to which the accounts receivable belong - the corresponding bad debt provision calculated and filled;

"Advance Receipts" = the total credit balance of the detailed account to which the accounts receivable belong The total credit balance of the detailed account to which the accounts receivable belong is calculated and filled;

Accounts payable" = the total credit balance of the detailed account to which the accounts payable belong The total credit balance of the detailed account to which the prepaid accounts belong is calculated and filled;

"Prepayment" = calculated and filled in according to the total debit balance of the detailed account to which the accounts payable belong and the total debit balance of the detailed account to which the prepaid accounts belong;

"Other receivables" = calculated and filled in according to the total debit balance of the detailed account of other receivables and the total debit balance of the detailed account of other receivables.

Other payables" = calculated based on the total credit balance of the other payables detail account and the total credit balance of the other payables detail account.

These accounts should be filled in according to the sub-ledger.

What is the relationship between receivables, payables, prereceipts, and prepayments? How do I fill in the balance sheet?

The debit balance of accounts receivable is the receivable, which is filled in the "accounts receivable" statement item; The credit balance is the advance receipt, which is filled in the "Advance Receivables" statement item;

The debit balance of accounts payable is prepaid, which is filled in the "prepaid" statement item; The credit balance is payable, which is filled in the "Accounts Payable" statement item;

If only receivables and payables are set on the company's accounting accounts, but no advance receipts and prepayments are set, how should I fill in those numbers in the balance sheet?

It's the same, you just need to set the number of report items according to the above settings.

Hope it helps!

Negative assets and liabilities receivable.

The formula for accounts and advance receivables is as follows:

1. The accounts receivable items should be calculated and filled in according to the total debit balance of the detailed account to which the accounts receivable belong + the total debit balance of the detailed account to which the accounts receivable belong - the corresponding bad debt provision accrued;

2. The items of accounts receivable should be calculated and filled in according to the total credit balance of the detailed account to which the accounts receivable belong + the total credit balance of the detailed account to which the accounts receivable belong;

Accounts receivable and advance receivables in the balance sheet are calculated as follows:

Accounts Receivable: Assets and Liabilities.

The closing amount of the accounts receivable in the table is = the debit balance of the detailed account of "accounts receivable" + the debit balance of the detailed account of "accounts receivable" - the credit balance of "bad debt provision".

Accounts Receivable: The closing amount of Accounts Receivable on the balance sheet = Credit balance of the "Accounts Receivable" detail account + Credit balance of the "Accounts Receivable" detail account.

To sum up, if you want to prepare the balance of accounts receivable and advance accounts receivable in the balance sheet at a certain point in time, you can find the amount of these two detailed accounts, and add or subtract them according to the above formula.

If the pre-receivables are negative, you can make a voucher to transfer them to the receivables, and debit: accounts receivable 100

Credit: Accounts receivable 100

The balance sheet should be 300

Accounts receivable = debit balance of the detailed account receivable + debit balance of the detailed account receivable - provision for bad debts.

Accounts receivable = credit balance of the detailed account receivable + credit balance of the detailed account receivable.

The "Accounts Payable" item should be filled in based on the total closing credit balances of the relevant detailed accounts to which the "Accounts Payable" and "Accounts Prepaid" accounts belong.

The item "Prepayment" shall be filled in according to the total debit balance at the end of the period of each detailed account to which the "Accounts Prepaid" and "Accounts Payable" accounts belong, minus the closing balance of the provision for bad debts in the "Provision for Bad Debts" account.

In the question: 1. The number of accounts payable accounts at the end of the period: 3800002. The number of accounts payable accounts at the end of the period: 270000

Hello subject, I will answer for you.

"Notes Receivable and Accounts Receivable" and "Accounts Receivable".

Notes receivable and accounts receivable" Notes receivable closing debit balance "Accounts receivable" detail closing debit balance "Accounts receivable" detail closing debit balance Closing balance of the relevant bad debt provision account "Bad debt provision" account.

Accounts Received in Advance Accounts Receivable Detail Credit Balance at the End of the Period Credit Balance in the Accounts Receivable Detail Period.

Receipts and receipts, payments and payments, asset management and debit, liability management and credit".

Accounts receivable: asset class, added in debit, management debit details.

Accounts receivable in advance: liabilities, added on the credit side, credit details.

2."Notes Payable and Accounts Payable" and "Accounts Prepaid".

Notes Payable and Accounts Payable" Notes Payable Closing Credit Balance Accounts Payable Detail Closing Credit Balance Accounts Prepaid Detail Closing Credit Balance.

Prepayment" "Prepayment" Item: Closing Debit Balance "Accounts Payable" Item: Closing Debit Balance (if any, bad debt provision, subtract the corresponding bad debt provision).

Therefore: accounts payable = 330000 + 50000 = 380000

Prepaid accounts = 70,000 + 200,000 = 270,000

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How to fill in the relevant items on the balance sheet.

1. The item of "accounts receivable" reflects the net amount of various payments that should be collected from the purchasing unit by the enterprise due to the sale of goods, products and the provision of labor services, etc., minus the provision for bad debts. This item should be filled in according to the total debit balance at the end of the period of each detailed account to which the "Accounts Receivable" account belongs, minus the closing balance of the bad debt provision in the "Bad Debt Provision" account. If there is a debit balance in the relevant detailed account to which the "Accounts Receivable in Advance" account belongs, it should be filled in the "Accounts Receivable" item in this table;

2. The item of "pre-receivables" reflects the accounts received in advance by the enterprise from the purchasing unit. This item should be filled in based on the sum of the closing credit balances of the relevant detailed accounts to which the "Accounts Receivable" account belongs. If the Accounts Receivable account belongs to a detailed account with a credit balance, it should also be included in this item.

3. The item of "accounts payable" reflects the amount payable to the first unit by the enterprise for the purchase of raw materials, commodities and labor services. This item should be filled in according to the total of the closing credit balances of the relevant detailed accounts to which the "Accounts Payable" account belongs; If there is a credit balance at the end of the period of the relevant detailed account to which the "Accounts Prepaid" account belongs, it should be filled in the "Accounts payable" item in this table.

4. The item of "prepaid accounts" reflects the amount prepaid by the enterprise to the ** unit. This item should be filled in based on the total debit balance at the end of the period of each detail account to which the "Accounts Prepaid" account belongs. If the Accounts Payable account belongs to a detailed account with a debit balance, it should also be included in this item.

5. The item of "expenses to be amortized" reflects the expenses that have been incurred by the enterprise but should be amortized by subsequent installments. The improvement expenditure, major repair expenditure and other amortized expenses with an amortization period of more than one year (excluding one year) shall be reflected in the "long-term amortized expenses" item in this table and shall not be included in this item. This item should be presented on the basis of the closing balance of the "Expenses to be amortized" account.

The debit balance at the end of the period of the "Provision for Expenses" account and the portion of the "Long-term Amortized Expenses" account that is due within one year are also reflected in this item.

6. The item of "withholding expenses" reflects all the expenses that have been withheld and included in the cost and have not yet been paid. This item should be entered against the closing credit balance of the "Provision for expenses" account. If the "Provision for Expenses" account is a debit balance at the end of the period, it should be reflected in the "Expenses to be amortized" item and not included in this item.

Accounts payable and prepaid in the statement of assets are listed on a daily basis. That's right.

Personally, I think that if it is not particularly important, I usually fill in the accounts payable 26 and the prepaid accounts 15 directly, unless there is a requirement to make adjustments

Accounts payable: 330000 + 50000 = 380000

Prepaid accounts 200,000 + 70,000 = 270,000

If the payable and prepaid are combined, it mainly depends on the detailed accounts required by the two of them, the credit payable plus the credit of the prepayment, and the result is filled in the payable item, and the debits payable and prepaid are added together, and the result is filled in the debit of the prepayment.

In this question, 330,000 + 50,000 should be paid.

Prepay 70,000 + 200,000.

According to the formula: Accounts Payable = Accounts Payable Detail Account Credit Balance + Prepaid Accounts Credit Balance Prepayment = Accounts Payable Detail Account Debit Balance + Prepaid Accounts Debit Balance So Accounts Payable = 330000 + 50000 = 380000 Prepaid Accounts = 70000 + 200000 = 270000

Your question is a problem of reclassification adjustment, and the current account needs to be analyzed and filled in according to the balance of the detailed account.

Prepaid accounts Debit balance of prepaid accounts (classified accounting according to merchants) + debit balance of accounts payable (classified accounting according to merchants) 70,000 + 200,000 270,000 yuan.

Accounts payable credit balance of accounts payable (classified according to merchants) + credit balance of prepaid accounts (classified according to merchants) 330,000 + 50,000 380,000 yuan.

Accounts receivable should be filled in the balance sheet according to the total debit balance at the end of the period of each detailed account to which the "accounts receivable" and "accounts receivable" account belong, minus the closing balance of the bad debt provision in the "bad debt provision" account;

Accounts receivable should be filled in the balance sheet according to the total credit balance at the end of the period of each detailed account to which the "Accounts Receivable" and "Accounts Receivable" accounts belong;

The prepaid accounts should be filled in the balance sheet according to the total debit balance at the end of the period of the detailed accounts to which the "prepaid" and "accounts payable" accounts belong, minus the closing balance of the bad debt provision in the "bad debt provision" account;

1. The amount of accounts receivable item of the asset side = the debit balance of the detailed account of "accounts receivable" + the debit balance of the detailed account of "accounts receivable" (assuming that the provision for bad debts is not considered).

2. The amount of the pre-receivables item of the debtor = the credit balance of the "accounts receivable" detailed account + the credit balance of the "pre-receivables" detailed account.

3. The amount of the prepaid account item of the asset side = the debit balance of the detailed account of "prepaid accounts" + the debit balance of the detailed account of "accounts payable".

4. The amount of accounts payable items on the debtor side = the credit balance of the detailed account of "accounts payable" + the credit balance of the detailed account of "prepaid accounts".

The two revenues are collected in one, and the loans are separated.

Pay two in one, each going his own way.

It should be said that the first sentence is used to match the formula, and the second sentence can be used with the formula.

For example, an enterprise only sets up accounts receivable and accounts payable, but does not set up accounts in advance and accounts receivable. Among them, there are two detailed accounts in the "accounts receivable" account, the balance is debit 400 and credit 700, and the "accounts payable" account also has two detailed accounts, the balance is debit 500 and credit 600 respectively, then according to the formula, the amount of the four items of "accounts receivable", "accounts receivable", "accounts payable" and "accounts receivable" can be quickly calculated in turn.