How to deal with the bad debts of other payables, and how to deal with the bad debts of other payabl

1.Other receivables can be offset against each other.

2.Article 47 of the Measures for Pre-tax Deduction of Enterprise Income Tax stipulates that "accounts receivable of taxpayers that meet one of the following conditions shall be treated as bad debts:

1) The debtor has been declared bankrupt or revoked in accordance with the law, and its remaining property is indeed insufficient to pay off the accounts receivable;

2) Accounts receivable in which the debtor dies or is declared dead or missing in accordance with law, and its property or estate is indeed insufficient to pay off;

3) Accounts receivable that the debtor suffers from a major natural disaster or accident and suffers huge losses, and its property (including insurance compensation, etc.) is truly unable to pay off; ( m& z) @7 ?0 o$ b

4) Accounts receivable that the debtor fails to perform its debt repayment obligations within the time limit and cannot be repaid after a court ruling;

5) Accounts receivable that have not been collected for more than 3 years;

6) Accounts receivable approved by the State Administration of Taxation. ”

According to Article 22 of the Administrative Measures for the Pre-tax Deduction of Enterprise Property Losses, the following basis shall be provided for the application for pre-tax deduction of bad debt losses for accounts receivable and prepaid accounts receivable of enterprises:

1) The bankruptcy announcement of the court and the liquidation documents of the bankruptcy liquidation;

2) Cancellation or revocation certificates of the industrial and commercial departments;

3) ** administrative decision documents of the department on revocation, order closure, etc.;

4) Proof of death or disappearance from public security and other relevant departments;

5) Conclusive proof that the debts are overdue for more than three years and that they are unable to pay off their debts;

6) Creditor debt restructuring agreements, court judgments, and approval documents for debt-to-equity swaps of state-owned enterprises;

7) Accounts with related parties must be certified by a court judgment or the competent tax authority of the place where they are located.

According to the above, if it is indeed a bad debt loss, accounts receivable and prepaid accounts can be used as management expenses and deducted before tax with the approval of the tax bureau.

The provision for bad debts is for accounts payable and other payables, so the bad debt treatment of other payables is the same as that of accounts payable, which is also accrued at the end of the year and written off when it occurs.

Summary. Dear, <>

We will be glad to answer for you, and other accounts payable will be treated in this way if there are bad debts. 1. Other receivables that have been approved as bad debts are borrowed: bad debt reserve credit:

Other receivables 2, the bad debt loss that has been recognized and re-sold, if it is recovered later, according to the actual amount recovered, debit: other receivables credit: bad debt provision at the same time, borrow:

Bank Deposit Credit: Other Receivables.

How to deal with bad debts in other payables.

Dear, <>

We will be glad to answer for you, and other accounts payable will be treated in this way if there are bad debts. 1. Other receivables that have been approved as bad debts are borrowed: bad debts reserve credit

Other receivables 2, the bad debt loss that has been recognized and re-sold, if it is recovered later, according to the actual amount recovered, borrow: Bureau Li Wei other receivables credit: bad debts quasi-Tong failure at the same time, borrow:

Bank Deposit Credit: Other Receivables.

Bad debt provision refers to the provision of accounts receivable (including accounts receivable, other receivables, etc.) of the enterprise, which is a provision account. Enterprises use the allowance method for the accounting of bad debt losses. Under the allowance method, the enterprise should estimate the bad debt loss at the end of each period and set up the "bad debt provision" account.

The hidden hail allowance method refers to the use of a certain method to estimate the loss of bad debts on a period (at least at the end of each year), withdraw the provision for bad debts and transfer them to current expenses; When bad debts actually occur, it is a treatment method to directly write off the provision for bad debts that have been accrued and at the same time resell the corresponding balance of accounts receivable.

Pro, borrow: Yuanzhao bad debt reserve credit: other receivables 2, has been recognized and resold bad debt loss orange cherry rent, if later recovered, according to the actual amount of the amount recovered:

Other receivables credit: bad debt provision at the same time, borrow: bank deposit loan:

Other receivables.

1. Bad debts are lost and the reputation of the seller is lost.

There are two accounting methods: one is the direct resale method; The second is the allowance method.

2. The direct transfer method refers to the direct debit of "asset impairment loss" when the bad debt loss actually occurs.

Bad debt loss account, credited with accounts receivable.

Subjects. This method of accounting is simple and does not require the setting of a "bad debt provision".

Subjects. 3. The allowance method refers to estimating losses according to the accrual principle before the actual occurrence of bad debt losses, and at the same time forming bad debt provisions, and then reducing bad debt provisions when bad debt losses actually occur. When estimating bad debt losses, the "Asset Impairment Loss - Provision for Bad Debts" account is debited and the "Bad Debt Provision" account is credited. When a bad debt loss actually occurs, the Bad Debt Provision account is debited and the Accounts Receivable account is credited.

Other receivables.

The accounting treatment that becomes a bad debt is:

1. When accruing bad debts: borrowing: asset impairment loss.

Other receivables. Credit: provision for bad debts.

2. When recognizing losses: borrowing: bad debt provisions; Credit: Other receivables.

Other receivables refer to the resale of financial assets and notes receivable by the enterprise in addition to **.

Accounts receivable, prepaid accounts.

Dividends receivable, interest receivable, subrogation recoveries receivable, reinsurance receivables, reinsurance contract reserves receivable, long-term receivables, etc.

Its main contents include various compensation receivables and fines, such as compensation collected from relevant insurance companies due to accidental losses caused by enterprise property, etc.; Rental of rental packaging receivable; Various advances that should be collected from employees, such as water and electricity bills advanced for employees, medical expenses that should be borne by employees; Reserves.

Reserve funds allocated to various functional departments, workshops, and personal turnover use of the enterprise); deposit a security deposit (e.g. a deposit paid for renting packaging); Advance payments are transferred in; Other receivables and provisional payments.

Bad debt losses. It refers to the uncollected accounts receivable of the enterprise and the part that has been approved to be included in the loss. Enterprises that have withdrawn provisions for bad debts also reflect in this account that when bad debts occur, they will directly offset the provisions for bad debts.

Enterprises that do not make provision for bad debts shall directly account for bad debts in this account when bad debts occur.

Other receivables mainly include:

1. All kinds of compensation and fines receivable. Compensation to be collected from the relevant insurance company due to accidental loss of enterprise property, etc.;

2. Rent receivable for rental packaging;

3. Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees;

4. Deposit a deposit, such as a deposit paid for renting packaging;

5. Other receivables and provisional payments;

6. Reserve fund (reserve fund allocated to various functional departments, workshops, and personal turnover use of the enterprise);

7. Transfer of prepaid accounts.

Accounts receivable. Bad debts can be accrued according to a certain percentage of the balance of accounts receivable at the end of the period.

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the sale of loss-making commodities, 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 labor service unit, and various transportation and miscellaneous expenses advanced by the buyer. Accounts receivable is a claim that is formed along with the sales behavior of the enterprise.

Provision for bad debts.

The gold is accounted for through the "bad debt provision" account, and the enterprise should conduct a comprehensive inspection of the accounts receivable at the end of the year, and if the receivables are expected to be impaired, the bad debt provision should be made. Its accounting treatment is as follows:

1. When an enterprise withdraws a provision for bad debts, it should debit "asset impairment loss."

provision for bad debts"; The Bad Debt Reserve account is credited. If the amount of bad debt provision accrued in the current period is greater than the book balance of bad debt provision, it shall be calculated according to the difference; debit the account of "Asset Impairment Loss - Provision for Bad Debts"; The Bad Debt Reserve account is credited. If the amount of bad debt provision to be withdrawn is less than the book balance of the "bad debt provision", the difference should be reversed.

debit the "bad debt provision" account; The "Asset impairment loss - provision for bad debts" account is credited.

2. For the receivables that cannot be recovered, they shall be treated as bad debts after being approved by the management authority, and the receivables shall be resold and the "bad debt provision" account shall be debited; Credit "notes receivable."

Accounts receivable, prepaid accounts.

Other receivables.

long-term receivables".

3. When the receivables that have been recognized for bad debt losses and resold are recovered in whole or in part in the future, the accounts of "accounts receivable", "notes receivable", "prepaid accounts", "other receivables" and "long-term receivables" shall be debited according to the actual amount recovered; Credit the "bad debt provision" account, while debiting the "bank deposit" and other accounts; Credit accounts such as "accounts receivable".

When making provision for bad debts, borrow hail: credit impairment losses (asset impairment provisions), credit: bend wide bad debt provisions, and borrow when bad debt losses occur

Bad debt provision, credit: accounts receivable, when the accounts receivable that have been resold are recovered later, borrow: bank deposits, credit:

Accounts receivable, debit: accounts receivable, credit: bad debt provision.

1. There are two accounting methods for the loss of bad debts: one is the direct resale method; The second is the allowance method.

2. The direct transfer method refers to the direct debit and credit of the account of "asset impairment loss - bad debt loss" when the bad debt loss actually occurs.

Accounts Receivable account. This method of accounting is simple and does not require the setting of a "bad debt provision" account;

3. The allowance method refers to estimating losses according to the accrual principle before the actual occurrence of bad debt losses, and at the same time forming bad debt provisions, and then reducing bad debt provisions when bad debt losses actually occur. When estimating bad debt losses, the account of "asset impairment loss - provision for bad debts" is debited and the account of "provision for bad debts" is credited; When a bad debt loss actually occurs, the Bad Debt Provision account is debited and the Accounts Receivable account is credited.