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Anonymous users2024-02-07The metal is placed in the "Accounts Receivable" account. It is a liability account.
When the deposit is received.
Borrow: Bank deposit or cash on hand.
Credit: Accounts receivable in advance--- xx company.
Deposit transfer payment.
Debit: Accounts payable --- xx company.
Borrow: Bank deposit or cash on hand.
Credit: main business income.
Tax payable--- VAT --- input VAT payable (applicable to VAT payers).
According to the relevant provisions of China's current laws, it does not have the nature of a deposit, and the people's court will not support the claim of the party who has paid the deposit for the right to make a deposit.
In general, the deposit is regarded as an advance payment. In addition, according to the relevant provisions of the Notice on Regulating the Booking of Commercial Housing by Real Estate Development Enterprises issued by the Municipal Bureau of Housing, Land and Resources Administration, if the real estate development enterprise collects a deposit, the amount of the deposit shall be within 5/1000 of the total house price.
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Anonymous users2024-02-06Debit: Advance payments.
Credit: Bank Deposit Cash.
There is another kind. When you feel that the deposit may be refunded.
Debit: Other receivables - xx
Credit: Bank Deposit Cash.
When you pay the balance or return the deposit.
Borrow: bank deposit cash.
Credit: Other receivables - xx
Borrow: Raw Materials, Goods in Stock, Production Costs.
Credit: Bank deposits.
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Anonymous users2024-02-05When the deposit is received in advance, the accounting entries are:
Borrow: Bank deposit.
Credit: Accounts received in advance.
When the balance is received and the payment is paid in full:
Borrow: Bank deposit.
Accounts receivable in advance. Credit: main business income Other business income.
Tax Payable – VAT payable (output tax).
The deposit refers to the amount of money agreed by the parties to be paid to the other party in advance as security in order to ensure the performance of the debt, and the amount of the deposit shall be agreed by the parties, but shall not exceed 20% of the amount of the subject matter of the main contract. The deposit contract shall be in written form, and the time limit for the payment of the deposit shall be stipulated in the contract, and the deposit contract shall take effect from the date of actual payment of the deposit. After the debtor performs the debt, the deposit shall be dissipated or recovered.
If the party paying the deposit fails to perform the agreed debt, it has no right to demand the return of the deposit; If the party receiving the deposit fails to perform the agreed debt, it shall return the deposit twice.
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Anonymous users2024-02-04Deposit and deposit are two different concepts. The deposit will not be refunded if it is reversed; The deposit is refundable.
If it is a deposit, you can directly make an advance payment.
Borrow: cash in hand bank deposits.
Credit: Accounts Received in Advance - Deposits.
If you regret it, transfer the deposit to non-operating income.
Debit: Accounts received in advance - deposit.
Credit: Non-operating income.
If you continue to trade, transfer the income.
Debit: Accounts received in advance - deposit.
Credit: main business income.
However, the deposit shall be made as other payable upon receipt.
Borrow: cash in hand bank deposits.
Credit: Other Payables - Deposit.
The transaction continues to be transferred to income, and the transaction is reversed and refunded.
Debit: Other payables - deposit.
Credit: cash on hand bank deposits.
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Anonymous users2024-02-03I want to ask about several kinds of goods, paid a deposit of 500, sent a kind of goods to the customer, and received 500, how to determine the income, directly borrow cash 500 credit main business income 500, borrow the main business cost to credit inventory goods, the deposit of the advance receivables 500 with a transfer to the debit to determine the income, but this is a deposit for several products, if not, maybe the cost is higher than the income, this is not true, can not reflect the real profit of this month,
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Anonymous users2024-02-02Borrow: Cash.
Credit: Other Accounts Payable--- xx
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Anonymous users2024-02-01Debit: Advance payments.
Credit: Bank Deposit Cash.
There is another kind. When you feel that the deposit may be refunded.
Debit: Other receivables - xx
Credit: Bank Deposit Cash.
When you pay the balance or return the deposit.
Borrow: bank deposit cash.
Credit: Other receivables - xx
Borrow: Raw Materials, Goods in Stock, Production Costs.
Credit: Bank deposits.
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Anonymous users2024-01-31Deposit for the purchase of land:
Debit: Advance payment - land deposit.
Credit: Bank Deposit Cash.
It's more convenient to charge directly to the prepaid account, and if you want to include expenses, you can directly charge the administrative expenses.
Borrow: Management Fee - Land Deposit.
Credit: Bank deposits.
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Anonymous users2024-01-30Other payables When the deposit is received, other accounts are made.
For example:1When you receive your deposit:
Borrow: 500 in cash
Credit: Other payables Deposit 500
2.At the time of receipt:
Borrow: bank deposit 9500
Other payables 500
Credit: main business income 10,000
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