Accounts payable that the enterprise is really unable to pay should be transferred to non operating

This can be understood in this way, because accounts payable is a liability account, and the credit side is increased and the debit side is reduced; If the original assets are reduced but now cannot be paid, the enterprise does not need to pay the payment again, and it is classified as non-business income.

Non-operating income refers to all kinds of income recognized by an enterprise that are not directly related to the production and business activities of the enterprise. Non-operating income is not generated by the consumption of operating funds of the enterprise, and does not need to be paid by the enterprise, but is actually a kind of net income, which does not need to be matched with relevant expenses.

Non-operating income mainly includes: gains on disposal of non-current assets, gains on the exchange of non-monetary assets, gains on intangible assets, gains on debt restructuring, gains on business combinations, gains from inventory gains, payables that cannot be paid due to creditors' reasons, subsidies, additional refunds of education fees, penalty income, donation gains, etc.

Payments payable that cannot be paid, whether transferred to "capital reserve" under the original system or "non-operating income" under the new standard, must be accounted for by a written resolution made by the company's board of directors or legal institution. Accountants do not have the right to deal with it on their own without a written basis. The new standard requires the transfer of "non-operating income" based on the assumption that the accounting standard is based on the assumption that the market economy is perfect, because in the case of a perfect market economy, the debt treatment is relatively timely and clean, so there is no follow-up accounting after the transfer of "non-operating income" is recognized.

At present, China's market economy is not perfect, and debt treatment is often not timely, often after many years, creditors make claims, and the payable exceeds a certain period of time and requires income treatment. In order to facilitate the handling of accounts, in practice, it is generally transferred to the "capital reserve", which is to prevent creditors from making claims.

1. The inability to pay is not only the inability to pay, it is possible that the other company no longer exists.

2. Liabilities that do not need to be repaid must of course be converted into income.

3. Whether the company can continue to operate is not judged only by the inability to repay its debts. A company with a potential of one month may only be unable to repay its debts due to temporary capital turnover difficulties, so how can it be easily judged that it cannot continue to operate?

In addition, "accounts payable that the enterprise is truly unable to pay should be transferred to non-operating income." This sentence only prescribes the method of accounting treatment.

According to the new financial accounting system, non-operating income.

It refers to the various profits incurred by the enterprise that are not directly related to the daily activities. It mainly consists of non-current assets.

Income from disposal, income from profits, income from fines and forfeitures, income from donations, and payables that cannot be paid and are transferred to non-operating income after approval in accordance with the prescribed procedures, etc.

This should be clearly included in the non-operating income, but it needs to be signed and approved by the leader.

Think of it this way, if the company has accounts payable, it must have been obtained from raw materials or something, and now you don't have to pay for it, and the things are for nothing, and you can transfer them to non-operating income.

Debit "Accounts Payable."

account, credited with "Non-Operating Income."

Account, the accounts payable that the enterprise resells and cannot pay (such as accounts payable that cannot be paid due to the cancellation of creditors and other reasons), which should be based on its book balance.

Included in non-operating income. Before the reconciliation, the accounting of the financial department shall conduct a preliminary review of the reconciliation information provided by the merchant, and the reconciliation information that does not meet the conditions shall be supplemented and improved by the merchant.

Extended Materials. 1. Accounts payable is an accounting account.

It is used to calculate the amount payable by the enterprise for business activities such as the purchase of materials, commodities and the acceptance of labor services. It usually refers to the debts incurred due to the purchase of materials, goods or the acceptance of labor services**, etc., which are the liabilities incurred by the buyer and seller in the purchase and sale activities due to the inconsistency between the acquisition of materials and the payment of goods. This account accounts for the amount payable by the enterprise for business activities such as the purchase of materials, commodities and the receipt of labor services**.

For the handling fees and commissions that should be paid but not yet paid by the enterprise (finance), this account can be changed to the "2202 Handling Fee Payable" account, and the detailed accounting shall be carried out according to the other party unit (or individual). This account should be accounted for in detail according to different creditors.

2. If the enterprise purchases materials and commodities into the warehouse, but the payment has not been paid, according to the relevant vouchers (the actual price or provisional value recorded on the invoice and the invoice with the goods), debit the "material procurement", "materials in transit" and other accounts, and debit the "tax payable" according to the deductible value-added tax.

VAT payable (input tax)" and other accounts, according to the price payable, this account is credited. When an enterprise purchases goods, if the loss occurs due to the underpayment of the goods by the supplier when the goods are delivered, the supplier shall make up for the underpaid goods, and the "accounts payable" shall be debited and the "profit or loss of property to be disposed of" shall be transferred to the credit.

in the corresponding amount. The cash turnover process mainly includes inventory turnover period and accounts receivable turnover period.

and accounts payable turnover period, where inventory turnover period refers to the time required to convert raw materials into finished products and **; Accounts receivable turnover period refers to the time it takes to convert accounts receivable into cash; The accounts payable turnaround period is the time taken between the receipt of materials that have not yet been paid and the cash disbursement.

Under the new standard, accounts payable that cannot be paid should be recorded as "non-operating income".

Namely; Debit: Accounts payable 4000

Credit: Non-operating income 4000

Extended information: 1. Principles of making accounting entries? Why do you need to make accounting entries?

The principle of making accounting entries is to prepare accounting entries through accounting vouchers, which can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating subsequent inspections.

It is composed of three elements: the direction of debit and credit, the name of the corresponding account (account) and the amount to be credited. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.

Simple accounting entries refer to accounting entries that only involve the debit side of one account and the credit side of another account, i.e., the accounting entries of one debit and one credit; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts (excluding two), i.e., accounting entries for one loan for multiple loans, one loan for multiple loans, or multiple loans for multiple loans.

2. What are the methods of accounting entries?

Tomography Chromatography refers to a method of solving problems that divides the development process of things into several stages and levels, and analyzes them layer by layer, so as to finally obtain the result. The use of tomography to compile accounting entries is intuitive and clear, and the ideal teaching effect can be obtained, and the steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting accounts, such as asset accounts, liability accounts, etc.

3. Analyze the increase and decrease of the amount of each accounting account.

4. According to the steps, the direction of the accounting account is judged in combination with the economic content (increase or decrease) reflected by the borrower and borrower of various accounts.

5. Prepare accounting entries according to the bookkeeping rules that there must be loans and loans must be equal.

This method is very effective for students to know exactly the accounting subjects involved in the accounting business, and is more suitable for the preparation of individual accounting entries.

Business Chain Method. The so-called business chain method refers to the preparation of accounting entries according to the sequence of accounting transactions, the formation of a continuous business chain, and the existence of a connected relationship between accounting entries before and after business.

This method is more effective for continuous economic business, especially for the direction of bookkeeping that is easy to be mistaken.

Accounting rules method.

The so-called bookkeeping rule method refers to the use of bookkeeping rules "there must be a loan, and the loan must be equal" to prepare accounting entries.

3. When preparing accounting entries, beginners can follow the steps below:

First, the accounts involved, analyze which accounts involved in economic business have changed;

second, the nature of the accounts, the nature of the accounts involved in the analysis, i.e. what accounting elements they belong to, whether they are on the left or right side of the accounting equation;

Third, the increase or decrease of the situation, analysis to determine whether these accounts have increased or decreased, and what is the amount of increase or decrease;

Fourth: the direction of bookkeeping, according to the nature of the account and its increase or decrease changes, determine the debit or credit to the account;

Fifth: Prepare complete accounting entries according to the format requirements of accounting entries.

Consider whether it is 4000 including tax? If so, you have to deduct the input tax.

Debit: Accounts payable 4000

Credit: Non-operating income 4000

The amount payable that cannot be paid, whether it is transferred to "capital reserve" according to the original system or "non-operating income" according to the new standard, must be accounted for by a written resolution made by the board of directors or legal institution of the company. Accountants do not have the right to deal with the situation on their own without a written basis. The new standard requires that the transfer of "non-operating income" is based on accounting standards.

It is based on the market economy.

The perfect assumption is formulated because in the case of a perfect market economy, the debt treatment is relatively timely and clean, so there is no follow-up accounting after the transfer to "non-operating income" to recognize income.

Extended Information: How Accounts Payable is Accounted:

Accounts payable refers to the accounts payable by the enterprise to the person who buys materials, goods or receives labor services. Accounts payable are liabilities arising from the inconsistency between the timing of the acquisition of goods and the payment of goods by buyers and sellers in purchase and sale activities. Other accounts payable of an enterprise, such as compensation payable, rent payable, deposit deposit, etc., are not part of the accounting of accounts payable.

1. The main accounts used in accounts payable accounting.

In order to comprehensively reflect and supervise the occurrence and repayment of accounts payable by enterprises, it should be set up"Accounts payable"Subjects. The credit of this account registers the amount due but not yet paid by the enterprise for the purchase of materials, materials and services**; The debit side registers the repayment of accounts payable in the form of commercial bills.

accounts payable against payments; The closing credit balance represents the amount due that has not yet been paid. The account should be set up according to the ** unit of the sub-ledger for detailed accounting.

2. The main accounting treatment of accounts payable per mu.

If the company purchases materials, commodities and other goods into the warehouse, but the payment has not been paid, it shall be debited according to the relevant vouchers (the actual price or provisional estimated value recorded on the invoice and the invoice of the accompanying goods)."Raw materials"、"Inventory items"、"Tax Payable – VAT Payable (Input Tax)."and other accounts, credited"Accounts payable"Subjects. The amount payable but not yet paid by the enterprise due to the acceptance of labor services provided by ** unit shall be debited according to the invoice bill of ** unit"Manufacturing costs.

Management fees. and other related cost and expense accounts, credited"Accounts payable"Subjects. When a business repays accounts payable, it is debited"Accounts payable"Accounts, credits"Bank deposits"Subjects. When an enterprise issues or accepts a commercial bill to pay for the purchase of goods, it shall be debited"Accounts payable"Accounts, credits"Notes payable.

Subjects. If the accounts payable of an enterprise cannot be paid due to a change in the other party's unit, it may be debited as an additional income other than the business of the enterprise after being approved by the relevant departments"Accounts payable"Accounts, credits"Non-operating income"Subjects.

Debit: Accounts payable.

Credit: Non-operating income.

In addition, it should be noted that the accounts payable that cannot be paid due to the reasons of the creditor shall be incorporated into the taxable income of the current period and pay enterprise income tax in accordance with the law. Therefore, the accounts payable should be adjusted and increased in the taxable income at the time of tax declaration to calculate and pay enterprise income tax.

Debit: Accounts payable.

Credit: Non-operating income.

1. Accounts payable that cannot be paid are gains that are not directly related to daily activities and should be included in non-operating income.

1. Profit refers to the inflow of economic benefits formed by the non-routine activities of the enterprise, which will lead to an increase in the owner's equity and have nothing to do with the owner's capital investment.

2. Non-operating income refers to the profits that are not directly related to the daily activities of the bulk transportation enterprises. It mainly includes income from the disposal of non-current assets, income from inventory profits, income from fines and forfeitures, income from donations, and payables that are truly unable to be paid and transferred to non-operating income after approval in accordance with the prescribed procedures.

2. Article 22 of the Regulations for the Implementation of the Enterprise Income Tax Law The term "other income" mentioned in Article 6 (9) of the Enterprise Income Tax Law refers to the income obtained by the enterprise in addition to the income obtained by the enterprise in addition to the income from Article 6 (1) to (Zhou Liang 8) of the Enterprise Income Tax Law, including the income from the excess of enterprise assets, the income from the deposit of the overdue packaging, the payable that cannot be repaid, the receivables that have been recovered after the treatment of bad debt losses, the income from debt restructuring, the income from subsidies, the income from default and the income from foreign exchange, etc.