Accounts receivable A company is a lender, how should it be handled

The credit balance, which means that the money received from the other party in advance, is directly placed on the account, and when there is another sale in the future

Debit: Accounts receivable.

Credit: main business income.

Credit: Tax Payable – VAT Payable (Output Tax).

The original credit balance can be offset automatically.

Or return the advance payment at a later date:

Debit: Accounts receivable.

Credit: Bank deposits.

Accounts receivable details and customer credit balances should be shown in the "Advance Receipts" of the balance sheet.

There are no special accounting entries for this situation, your business is a normal business, and the accounts are handled in the normal way. Because the sale of your company's products is a fact that has already occurred, no matter whether the other party needs a sales invoice or not, your company must issue a sales invoice for this business and pay taxes normally, otherwise it is tax evasion.

The credit is the credit, it doesn't matter, the account is allowed to appear credit accounts receivable, and the credit amount of accounts receivable actually indicates the essence of the accounts receivable.

It is only when preparing the financial statements that this credit amount is collected in the accounts receivable.

1) Either ask the other party to open a receipt for collection, knock a chapter for you, and when the current payment is settled.

Debit: Accounts receivable.

Credit: Cash. 2) If you are a cheque account, withdraw such a sum of money from the bank, and then write the name of the unit on the stub as a refund.

Debit: Accounts receivable.

Credit: Bank deposits.

Accounting treatment: The sale is close to realization, regardless of whether the ticket or not, the revenue should be carried forward. Debit: Accounts Received in Advance Credit: Taxes Payable.

Main business income.

Goods Dispatched: Borrow: Cost of Sales Credit: Inventory Goods.

Tax Returns: When filing returns, uninvoiced income is put in.

Purpose: To avoid tax risks.

Transfer the balance directly to other accounts payable!! Make a deal!!

Normally, the "Accounts Receivable" account is an asset account, and the balance should be on the debit side. The balance of the merchant is generated when the unit and the purchasing unit have dealings, and the situation that the other party unit overpays the goods should be adjusted to the "accounts received in advance" account.

The balance of accounts receivable is for the merchant, and the following adjustments should be made:

1. The balance of accounts receivable is the cargo side, indicating that the balance of the general ledger is the cargo side, and you must check the accounts receivable ledger, and there will be one or more credit balances in the ledger.

2. Adjustment entries for the credit balance of the sub-account:

Debit: Accounts receivable - unit A.

Credit: Accounts Received in Advance - Unit A.

Debit: Accounts Receivable - Unit B.

Credit: Accounts Received in Advance - Unit B.

Debit: Accounts Receivable - C Units.

Credit: Accounts Received in Advance - Units C.

Hello, the lawyer has the answer for you.

1. The credit amount of accounts receivable: indicates the amount of the customer's defense payment or labor expenses returned to the enterprise each time; 2. The credit balance of accounts receivable reflects the accounts received in advance by the enterprise; 3. The debit balance of accounts receivable reflects the accounts receivable that have not been recovered; 4. The debit amount of accounts receivable: the amount of credit for each sale of products (commodities) or the provision of labor services to customers; Accounts receivable have a specific scope:

1. First of all, accounts receivable refers to the creditor's rights formed due to sales activities or the provision of labor services, excluding other receivables such as arrears from employees and interest receivable from debtors;

Accounts receivable. The credit indicates the amount received.

Accounts receivable is a creditor's right formed with the occurrence of sales behavior of an enterprise, so the recognition of accounts receivable is closely related to the recognition of revenue. Accounts receivable are usually recognized at the same time as revenue. This account is based on the detailed accounting of different units that purchase goods or receive services.

Accounts receivable are directly related to output invoices. Accounts receivable are on the debit side, indicating that the money has been sold or provided but has not been recovered; If the money received is indicated on the credit side, at the same time cash or bank deposit.

Relative increase. 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 or 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.

Accounts receivable is a creditor's right formed with the occurrence of sales behavior of an enterprise. Therefore, the recognition of accounts receivable is closely related to the recognition of revenue. Accounts receivable are usually recognized at the same time as revenue.

This account is based on the detailed accounting of different units that purchase goods or receive services. Accounts receivable represent the funds that a business has taken up by the purchased units in the course of a sale. Enterprises should collect accounts receivable in a timely manner to make up for the production and operation of enterprises.

All kinds of expenses in the process to ensure the continuous operation of the enterprise; Measures should be taken to organize collection of accounts receivable in arrears; For accounts receivable that cannot be recovered, if they meet the conditions for bad debts, they should be made bad debt losses after obtaining relevant certificates and submitting them for approval in accordance with the prescribed procedures.

Dispose. Accounts receivable can be used for working capital loans of enterprises.

According to its size and the nature of the downstream enterprise receivable, it can apply for a working capital loan from the bank for the expansion of the operation and production of the enterprise.

Summary. Loan receivables usually refer to claims that have not been paid by the customer after the company has provided goods or services to the customer. It is a type of corporate loan.

Loan receivables usually refer to claims that have not been paid by the customer after the company has provided goods or services to the customer. It is a type of corporate loan.

Can you add, I don't quite understand it.

Loans receivable belong to the company's capital-based assets, which refer to the receivables generated by the enterprise from external borrowing, sales of goods and other businesses. Typically, loan receivables are similar to accounts receivable, but accounts receivable generally refers to the right of a business to sell a product or provide a service that is not paid by a customer. In contrast, loans receivable are claims formed by the company's external loans, and the income obtained is also the financial income of the enterprise.

Therefore, as an important asset of the Selling Party, loans receivable have a certain impact on the financial status and operating ability of the enterprise, and at the same time, by controlling the risk of loan receivables, it can also further improve the operating efficiency of the enterprise.

Summary. Accounts receivable on the credit side represents 1. The credit amount of accounts receivable represents the amount of payment or labor expenses of the enterprise each time the customer returns; 2. The credit balance of accounts receivable reflects the accounts received in advance by the enterprise; 3. The debit balance of accounts receivable reflects the accounts receivable that have not been recovered; 4. The debit amount of accounts receivable: the amount of credit for each sale of products (commodities) or the provision of labor services to customers;

Hello dear, glad to answer for you. Pro: What accounts receivable mean on the credit side.

Accounts receivable in the credit side of the credit incursion of 1, the credit amount of accounts receivable, indicating the amount of the customer's payment or labor expenses each time to return to the enterprise; 2. The credit balance of accounts receivable reflects the accounts received in advance by the enterprise; 3. The debit balance of accounts receivable reflects the accounts receivable that have not been recovered; 4. The amount of accounts receivable borrowed back to Changfang: indicates the amount of credit for each sale of products (commodities) or provision of labor services to customers.